Central Excise Rules, 1944 replaced with Central Excise (No.2) Rules, 2001 (2001)

Central Excise Rules, 1944 replaced with Central Excise (No.2) Rules, 2001 (2001) :

Reasons for replacement

The Central Excise Rules, 1944 were in existence for long. It was widely perceived that quite a few of them had lost relevance or utility in the context of the changes being taken place in the administration of excise duties.
Many of the rigidities and technicalities engulfing some of the rules had not been compatible with the spirit of tax reforms.
Quite a few rules owed their birth to Department‘s succumbing to pressure to resolve trivial or peripheral issues.
Some others appeared to justify their existence to Department‘s weakness to remain attached to past, oblivious of the needs of present or future.
New rules were simple and concise.
New rules were facilitator to the trade and industry and not be a material comprising complex and complicated reading.

Rules relating to CENVAT scheme, appeal procedure, etc. were deliberately not amalgamated in the Central Excise Rules, 2001 and were kept separate.