Page 36 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 2: Central Excise Duty

(v) The Divisional Office/Office of Deputy/Assistant Commissioner of Customs and Range Notes
Office should have readily available record of Temporary Registration Numbers with
details of steps taken to convert them to 15 digit PAN based Registration Numbers.
(vi) The Divisional office/Office of Deputy/Assistant Commissioner of Customs and Range
Office should have readily available complete list of all registered units under their charge.
Procedure for existing Registrants
(i) The existing Registrants shall be required to furnish the Details as per the new Format of
Application to their jurisdictional Deputy/Assistant Commissioners within 3 months
from 1.10.2002. It shall be the responsibility of the concerned Deputy/Assistant
Commissioners to ensure that the data available at SACER pertaining to all Registrants in
their respective jurisdiction is complete.

(ii) All existing EOUs which are so far treated as Deemed Registered but are required to
obtain Registration with effect from 1.10.2002 shall furnish the details as per the New
Format of Application to their jurisdictional Deputy/Assistant Commissioners/
Development Commissioner for inclusion in the SACER data base.

Procedure for Amendment of the information
(i) The new Form of Application shall be used for carrying out Amendments to the
information provided earlier by the assessee for obtaining Registration. Suitable entries
will be made in the database upon receipt of such amended information.
(ii) Change in information in respect of the name and address of the Registrant would require
a change in the details entered on the Registration Certificate itself. Hence, in such situation
a fresh Registration Certificate bearing the earlier allotted 15 digit PAN based Registration
Number will be issued to the assessee after surrender of the earlier issued Registration
Certificate. The procedure followed would be the same as in place for issue of fresh
Registration Certificate except that no verification is necessary in case there is no change
in address or premise.
Conditions, safeguards and procedures for registration: The Central Board of Excise & Customs
has specified certain conditions, safeguards and procedures for registration of a person by
Notification under Central Excise Rule 9 in specified cases:
(1) Application for registration: Every person specified under sub-rule (1) of Rule 9, unless
exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself
registered with the jurisdictional Deputy or Assistant Commissioner of Central Excise by
applying in the form specified;
(2) Registration of different premises of the same registered person: If the person has more
than one premises requiring registration, separate registration certificate shall be obtained
for each of such premises.

Provided that if such person manufactures or carries on trade in goods falling under
Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or 63 of the First Schedule to the Central
Excise Tariff Act, 1985 (1 of 1986), and has more than one premises requiring registration;
he may obtain a single registration for all such premises, which fall within the jurisdiction
of one Commissioner of Central Excise subject to condition that the such person, while
making application in terms of clause (1) of this notification, declares the details of all such
premises in the form specified.
(3) Registration Certificate and Number: Registration Certificate in the form containing
registration number shall be granted within seven days of the receipt of the duly complete
application.

LOVELY PROFESSIONAL UNIVERSITY 31