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Single Registration facility under Central Excise condition amended

Budget - By: - Pradeep Jain - Dated:- 2-3-2016 - Introduction:- The Budget, 2016 was presented before the country on 29 February 2016 by the Finance Minister Shri Arun Jaitley which bought with it some issues as well as various reliefs. In this article, we will discuss the relief granted on registration aspect to the two or more premises of the same factory. Situation prior to Budget, 2016:- The condition (3) of the Notification No.36/2001-Central Excise (N.T.), dated the 26.6.2001 allows the fa .....

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2016; single registration could be allowed by the Commissioner of Central Excise provided the two premises are separated by way of road, railway line or canal. Further, the Commissioner may also impose some other conditions or limitations as he may deem fit. Situation after Budget, 2016:- The abovementioned condition has been substituted by the following entry through Notification No.19/2016 Central Excise (N.T.) which produced hereunder: (3) hereby declares that if two or more premises of the s .....

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