15 digit PAN based Registration mandates same day issuance via SACER, temporary numbers and mandatory conversion procedures. From 1.10.2002 Central Excise registration is centralized at Divisional Offices using the SACER system to generate a 15 character PAN based Registration Number or a system generated Temporary Registration Number where PAN is absent; applications are to be entered into SACER and, if complete, a Registration Certificate issued on the spot, with post registration verification by Range Officers and procedures to convert Temporary Numbers to PAN based numbers once PAN is obtained.
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Provisions expressly mentioned in the judgment/order text.
15 digit PAN based Registration mandates same day issuance via SACER, temporary numbers and mandatory conversion procedures.
From 1.10.2002 Central Excise registration is centralized at Divisional Offices using the SACER system to generate a 15 character PAN based Registration Number or a system generated Temporary Registration Number where PAN is absent; applications are to be entered into SACER and, if complete, a Registration Certificate issued on the spot, with post registration verification by Range Officers and procedures to convert Temporary Numbers to PAN based numbers once PAN is obtained.
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