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

Central excise registration requirement can lead to duty, interest and penalties if an additional unit remains unregistered.
Each manufacturing premise must obtain separate Central Excise registration; paying duty from a registered unit does not eliminate the obligation to register other units. The department may demand duty, interest and penalties for an unregistered unit, though additional duty is not automatically due if appropriate duty was already paid and can be proven. Confiscation requires availability of goods. Taxpayers should immediately apply for registration and collect documentary evidence such as balance sheets, sales schedules showing duties paid, and bifurcated ER returns to support their position.