The following Persons are liable to register
with Central Excise
As per Rule 9 of Central Excise Rules,
2002, the following persons are required to obtain excise
registration:
Every manufacturer of dutiable goods
First and second stage
dealers desiring to issue Cenvatable invoices
Persons
holding warehouses for storing non‐duty paid goods
Who are not liable to register with Central Excise?
The following persons are not liable to register with
Central Excise Department:
Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification.
Small scale units availing the exemption based on value of clearances under a notification. However, such units will be required to give a declaration once the value of their clearances crosses Rs.90 lakhs for a financial year.
Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962 subject to certain conditions.
Person who carries on wholesale trade or deals in excisable goods (except first and second stage dealer, as defined in Cenvat Credit Rules, 2004).
Persons who use excisable goods for any purpose other than for
processing or manufacture of goods availing benefit of
concessional duty exemption notification.
What is the penalty for failure to get registered with Central Excise?Penalty for failure to get registered with Central excise is provided in Section 25. As per rule 25 of Central Excuse Rules, 2002 and Section 9 of the Central Excise Act, 1944, If the manufacturer or producer who is required to take registration fails to apply for registration, a penalty up to duty of contravening goods or Rs 10,000, whichever is higher, can be imposed and contravening goods can be confiscated. Moreover, imprisonment up to 7 years (minimum 6 months) can be imposed.
Is single registration sufficient if separation of premises by a public road?
Yes, When two premises of the same factory are segregated by public road, canal, railway line, single registration would suffice
Can same premise register with different persons?
No, The same premise cannot be registered in name of two different persons unless the Person holding earlier registration certificate surrenders registration certificates in respect of that premises. In a broad‐spectrum it is necessary to prevent any body from walking away from registered premises without discharging duty liability. Therefore a registered person shall discharge all the liability before surrendering the Registration Certificate.
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