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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 7/2015-Central Excise (N.T.)
New Delhi, the 1st March, 2015
G.S.R. (E).—In exercise of the powers conferred by sub-rules (1) and (3) of
rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and
Customs hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) number
35/2001-Central Excise (N.T.) [hereinafter referred to as the said
notification], published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.464 (E) dated the 26th June,2001,
namely:—
1. In the said notification, in clause (1), for the words and figure “in the
form specified in Annexure-1” the words “in the form provided for registration
in the website www.aces.gov.in” shall be substituted.
2. In the said notification, for clauses (3) to (7) the following clauses shall
be substituted, namely:—
“(3) Online filing of application: Application for registration or
de-registration or amendment of the registration application shall be filed only
online on the website www.aces.gov.in, in the forms provided in the website.
(4) PAN based Registration: (i) Applicant for registration shall mandatorily
quote Permanent Account Number (PAN) of the proprietor or the legal entity being
registered in the specified column in the application form. Government
Departments are exempt from the requirement of quoting the PAN in their online
application. Applicants other than Government Departments shall not be granted
registration in the absence of PAN.
(ii) Existing temporary registrants, except Government Departments shall apply
online for conversion of temporary registration to PAN based registration within
three months from the date of publication of this notification, failing which
the temporary registration shall stand cancelled:
Provided that if the applicant makes an application for extension of time beyond
the period of three months, the jurisdictional authority on the basis of the
reasons given by the applicant and upon hearing the applicant in person, grant
further time of one month for migration to the PAN based registration:
Provided further that if the assessee makes an application beyond the period of
three months, he shall be given an opportunity of being heard to represent his
case and thereafter pass an order by the jurisdictional authority regarding
cancellation or revival of the registration.
(5) (i) Applicant to quote e-mail address and mobile number: Applicant shall
quote his e-mail address and mobile number in the requisite column of the
application form for communication with the Department. Existing registrants who
have not submitted information regarding e-mail address and mobile number shall
submit an amendment application provided in the website www.aces.gov.in within
three months from the date of publication of this notification.
(ii) Business Transaction Numbers : Business transaction numbers obtained from
other Government departments or agencies such as Customs Registration No (BIN
No), Import Export Code (IEC) Number, State Sales Tax /(VAT) Number, Central
Sales Tax Number, Company Index Number (CIN), Service Tax Registration Number,
which have been issued prior to the filing of Central Excise Registration
application, shall be filled in the form and for the numbers subsequently
obtained, the application shall be amended. Existing registrants who have not
submitted information regarding Business Transaction Number shall submit an
amendment application provided in the website www.aces.gov.in within three
months from the date of publication of this notification.
(6) Registration Number and Certificate: Pending post-facto verification of
premises and documents by the authorized Officers, registration application
shall be approved by the Deputy Commissioner or Assistant Commissioner within
two days of the receipt of duly completed online application form. A
Registration Certificate containing registration number shall be issued online
and a printed copy of the Registration Certificate which was issued online
through the website www.aces.gov.in shall be adequate proof of registration and
the signature of the issuing authority is not required on the said Registration
Certificate.
(7) Submission of documents: The applicant shall tender self attested copies of
the following documents at the time of verification of the premises:
(i) Plan of the factory premises;
(ii) Copy of the PAN Card of the proprietor or the legal entity registered;
(iii) Photograph and Proof of the identity of the applicant;
(iv) Documents to establish possession of the premises to be registered;
(v) Bank account details;
(vi) Memorandum or Articles of Association and List of Directors; and
(vii) Authorization by the Board of Directors or Partners or Proprietor for
filing the application by a third party.
(8) Physical verification: (i) The authorized officer shall verify the premises
physically within seven days from the date of receipt of application through
online. Where errors are noticed during the verification process or any
clarification is required, the authorized Officer shall immediately intimate the
same to the assessee for rectification of the error within fifteen days of the
receipt of intimation failing which the registration shall stand cancelled. The
assessee shall be given a reason opportunity to represent his case against the
proposed cancellation, and if it is found that the reasons given by the assessee
are reasonable, the authorized Officer shall not cancel the registration to the
premises.
(ii) On the physical verification of the premises, if it is found to be
non-existent, the registration shall stand cancelled. The assessee shall be
given a reason opportunity to represent his case against the proposed
cancellation, and if it is found
that the reasons given by the assessee are reasonable, the authorized Officer
shall not cancel the registration to the premises recording the complete and
correct address.
(9) Transfer of Business or acquisition of factory: Where a registered person
transfers his business to another person, the transferee shall get himself
registered afresh. Where an applicant has acquired an old factory from a Bank or
a Financial Institution, he shall get himself registered afresh.
(10) Change in the Constitution: Where a registered person is a firm or a
company or association of persons, then in the event of any change in the
constitution of the firm leading to change in PAN, he shall get himself
registered afresh. In other cases of change in constitution of business, where
there is no change in PAN, the same shall be intimated to the jurisdictional
Central Excise Officer within thirty days of such change by way of amendment to
the registration details to be carried out online in website www.aces.gov.in and
this will not result in any change in the registration number.
(11) De-registration: Every registered person, who ceases to carry on the
business for which he is registered, shall de-register himself by making an
online application in the website www.aces.gov.in, in the form specified in the
website. Where there are no dues pending recovery from the assessee, application
for de-registration shall be approved within thirty days from the date of filing
of online declaration and the assessee shall be informed, accordingly.
(12) Cancellation of registration: A registration certificate granted under rule
9 may be cancelled after giving a reasonable opportunity to the assessee to
represent his case against the proposed cancellation by the Deputy Commissioner
or Assistant Commissioner of Central Excise, in any of the following situations,
namely:—
(i) where on verification , the premises proposed to be registered is found to
be non-existent;
(ii) where the assessee does not respond to request for rectification of error
noticed during the verification of the premises within fifteen days of
intimation;
(iii) where there is substantial mis-declaration in the application form; and
(iv) where the factory has closed and there are no dues pending against the
assessee .”.
3. The notification shall come into effect from 01.03.2015.
[F. No. 334/5/2015-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal
notification No. 35/2001-Central Excise (N.T.), dated the
26th June, 2001 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.464 (E), dated the 26th June, 2001
and was last amended by
notification
No. 10/2014- Central Excise (N.T.), dated the 28th February, 2014, vide number
G.S.R. 136(E), dated the 28th February, 2014.
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