[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 7/2015-Central Excise (N.T.)
New Delhi, the 1
st
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 26
th
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.
