TMI BlogCentral excise Registration of two units of same managementX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear experts, We are having two manufacturing units at different places. Only one premises is registered with Central Excise. We paid duty for both units from the unit registered under central excise and file consolidated ER1 return. Whether is it correct? whether we have to take registration for another unit also? Whether we have to pay excise duty again for the second unit. Kindly clarify. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanking you, - Reply By Pradeep Khatri - The Reply = You would have to apply for registration under Central Excise Act for the unit which is not registered. Department may levy penalty on you for not getting the registration certificate even though you are paying duty from the other unit. - Reply By Hariharan Sundaram - The Reply = Dear pradeep ji, Thank you for prompt reply Praeepji p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l clarify whether I have to pay duty for the goods cleared from the unregistered unit. If no, pl give me authority to show that duty need not be paid again for the goods already cleared from the unregistered unit. One more thing, whether confiscation of goods already cleared from unregistered unit is possible. What is quantum of penalty impsoable on us? - Reply By Pradeep Khatri - The Reply = D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear Sir, Prima facie, Department can demand duty,levy interest and also impose penalty on you provided you prove your bonafide and show them that it is regardless the premises was not registered but you were paying appropriate duty while removing of goods from the unregistered premises. Start collecting the following documentory evidenses,namely: - 1) Copies of the Balance Sheet for the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial period. 2) Schedule of sale for both the units clearly showing the quantum of duties paid thereon along with the documetory evidenses. 3) Concrete reason for not getting the registration certificate. 4) Bifurcation of ER-1 , ER-4 , ER-6 , and ER-7 . returns. 5) It is settled legal position that if the goods are not available then no confiscation can be made. 6) No you have not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equire to pay the duty again if you had paid to the revenue department but it will depend on the facts of the matter. 7) Yes, without any further delay, you would have to submit an application for seeking the registration certificate under Central Excise Act . Whether you have been issued a Show Cause Notice by the Department as yet? Please clarify. Regards, Pradeep Khatri - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise Registration of two units of same management - Query Started By: - Hariharan Sundaram Dated:- 8-6-2013 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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