Central excise Registration of two units of same management

[Hariharan Sundaram]

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.

Thanking you,

AI Summary

Two Manufacturing Units: One Registered, One Not. Unregistered Unit Must Apply Under Central Excise Act to Avoid Penalties. A query was raised regarding the central excise registration of two manufacturing units under the same management, where only one unit was registered. The registered unit paid duty for both units and filed a consolidated ER1 return. An expert advised that the unregistered unit must apply for its own registration under the Central Excise Act, as failing to do so could result in penalties. The expert further explained that if duties were appropriately paid, additional duty might not be required, but documentation should be prepared to support the case. It was also noted that goods already cleared cannot be confiscated if not available.