The Procedural Aspect of Central Excise- Part II
After the registration application is submitted the same is scrutinized by the Assistant Commissioner or the Deputy Commissioner and a Registration Certificate is issued within 7 working days with a registration number which is based 15 digit PAN known as ECC NO. The Excise officials conduct a verification of the address and premises within 5 days of the registration.
There are some other provisions which should be kept in this regard. There is a need to obtain separate registration for factories located in different places which may be owned by the same persons or entities. But a factory having separate premises which actually form the same factory need not go in for separate registration. The registration certificate can be taken in the name of a minor where his guardian is actually conducting the business. It is important to remember in this context that a registration certificate is not a transferable document and if the business is sold to others, the new owner has to apply for new registration. If there is any change in the constitution of the business viz., in the Partnership Deed or Memorandum or Articles of Association, there is no need for new registration. The changes incorporated in these fundamental documents should be intimated to the authorities within 30 days. Similarly if there is any change in the information provided in Form A1, such changes too should be intimated in Form A1.
There are other provisions in regard to registration at the time of closure of business. In the case of closure it is necessary to inform the excise authorities and apply for deregistration. The concerned person or entity has pay duty up to date and surrender the original registration certificate to the authorities. A declaration is to be made to the effect that no duty or demand is due.
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