PLA or account current

[Dipneet Kaur]

It is an account with authorised bank created aftr prior information to excise department. It is upto assess to open this account or not. Am I correct

AI Summary

No Prior Approval Needed to Open Personal Ledger Account for Central Excise; GAR 7 Required for Duty Deposits. A discussion on a forum addressed the nature of a Personal Ledger Account (PLA) in the context of Central Excise. A user inquired whether opening a PLA with an authorized bank requires prior information to the excise department. Responses clarified that previously, a PLA number from the Central Excise Department was required, but now it is not. The PLA functions as an account for duty credit and debit, with GAR 7 as the base document for duty deposits. It is up to the assessee to open such an account without needing permission or intimation to the excise department.