who are liable to pay Excise Duty and want to register with Central Excise
Department may go through the guidance for registering their company or firm
with Central Excise Department.
Who are liable to register with Central Excise?
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
of dutiable goods
First and second
stage dealers desiring to issue Cenvatable invoices
warehouses for storing non‐duty
Who are not liable to register with Central Excise?
persons are not liable to register with Central Excise Department:
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
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.
Procedure for registration with Central Excise Department‐ ACES
Those who seek new
registration can login to the website
www.aces.gov.in and register their business. After entering required
information and submitting the form, an acknowledgement will be generated
confirming that password for login has been delivered to the e-mail address of
the user which enables the user to login as normal user.
The user can fill
Form A-1 online after login on to the website. After submission of the e-form
duly filled A ‐ 1
would be generated, giving the option to make any changes by way of “Modify”
tab. User can print the duly filled/modified form and needs to click on submit
button. After submission of form the user can take print out of the
acknowledgement generated consequently to submit the printed form and printed
acknowledgement along with requisite documents
to the excise
authorities. The documents should be self attested.
Documents required for registration with Central Excise Department. All the
documents should be self attested.
PAN card copy of the
PAN card copy of
Ground plan of
factory (which should also provide description of boundaries of premises to
Articles of Association in case of company or Partnership deed in case of
General power of
attorney (in case application is signed by authorized agent)
The department may
require certain additional documents, some of which are mentioned hereunder:
PAN card copy of
directors/partners other than signatories
Address proofs of
the factory premises like:
Copy of purchase
agreement along with electricity bill, water bill etc., if factory is owned
Copy of Leave and
license agreement along with electricity bill, water bill etc., if factory
is taken on lease
certificate’ from the licensor and last paid rent receipt may also be
Residence proof of
Certificate under any other laws, if any Issues:
Validity of Central Excise Registration Certificate
Certificate is granted, it has a permanent status unless it is suspended or
revoked by the appropriate authority in accordance with law or is surrendered by
the person or company concerned.
Penalty for failure to get registered with Central Excise
As per rule 25 of
Centra 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.
Separation of premises by a public road
When two premises of
the same factory are segregated by public road, canal, railway line, single
registration would suffice
Registration of same premise with different persons
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.