Central Excise Day - Today
CENTRAL Excise Day is celebrated on 24 February - this is the day in 1944 when the then Central Excises and Salt Act received the assent of the Viceroy and the Act was effective from 28 February 1944.
The Statement of Objects and Reasons of the Act stated:-
The administration of internal commodity taxation in British India has grown up piecemeal over many years and has been considerably expanded during the last decade. Hitherto, the introduction of a new central duty of excise has required the enactment of a self-contained law and the preparation of a separate set of statutory rules. There are now no less than 10 separate excise Acts (the excise on kerosene being covered by a part of the Indian Finance Act, 1922) and 11 sets of statutory rules; and there are also 5 Acts relating to salt, the duty on which is by a wide margin the oldest of our taxes on indigenous commodities. The taxes being closely akin to one another, the methods of collection follow the same general pattern and many of the provisions of the various Acts are identical or closely similar; and this is the case also with many of the statutory rules. The agglomeration of statute and regulations dealing with similar matters is neither convenient for the public nor conducive to well-organised administration ………………..
It is accordingly proposed to consolidate in a single enactment all the laws relating to central duties of excise and to the tax on salt and to embody therein a Schedule, similar to that in the [Indian Tariff Act, 1934] setting forth the rates of duty leviable on each class of goods. At the same time, the statutory rules will be similarly amalgamated and disembarrassed of their unnecessary details. The Act and the consolidated statutory rules, together with as many manuals of departmental instructions as may be necessary, will then form a complete Central Excise Code, which will simplify the administration of this branch of the revenue system and aid such further development as may be necessary......
This year, February 24 being a Sunday, the CBEC and its subordinate offices are celebrating the DAY today.
In Delhi, the function is organised at National Museum; Adviser to the Union Finance Minister, Parthasarathi Shome will be the Chief Guest and Revenue Secretary, Sumit Bose will be the Guest of Honour. In the field, we understand that Chief Commissioners have kindly consented to be the Chief Guests - yes some Chief Commissioners have consented to be the Chief Guests at their own functions!!
It seems the Inspectors and Superintendents are boycotting the function.
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