Excise Registration Amendment

[Guest]

Dear All,

We have excise registration for.... say Plot no.A and we have purchased a new plot ... Say B which is bisected by the Public Road. Now we wish to include this plot in our existing RC. As per central Excise rule, it is under the power of Excise Commissioner. What may the practical difficulty ?

Second thing is ...

The earlier owner of the land also had an excise registration and according to him he had surrendered the same two years beck (physically documents submitted) but it is not accepted online.

Now how should get it incorporated

[YAGAY andSUN]

Dear Salil,

In ,Modison Metals v CCE (2008) 227 ELT 221 = 2008 (5) TMI 39 - CESTAT, AHMEDABAD, two units were separated by only one vacant plot of land. It was held that if premises are separated by public road, railway lines etc. single registration can be granted.

Before getting incorporating it in existing registration certificate, please check whether previous owner had any due liability ofIndirect Taxation. If so, then, ask him to pay it off immediately, otherwise, you may be make liable to pay it off. Also ask him to get its' C.E. Registration Certificate/ Service Tax Certificate cancelled through www.aces.gov.in.

Please also check from the Municipal Corporation, Electricity Department, Water Department, Pollution Control Department for any dues are outstanding on previous owner.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

[Guest]

The previous Excise registration is shown active on ACES but the previous owner informed us that he had surrendered and now he is now responding over this issue.

[YAGAY andSUN]

Dear Salil,

You have following options left to deal with this matter:-

1. You may approach to Jurisdictional Range Superintendent in this matter and submit the photocopies of documents (which were submitted by the previous owner for surrendering of C.E. R.C.). Further, you may also check any liability of C.E. Duties from the Range Superintendent of Central Excise. Central Excise Department may issue appropriate notice on him in this regard.
2. You may go through the terms and condition of agreement to sell/Registry, pertaining to Plot B and take appropriate legal action against the previous owner, if he continuously do not listen in this matter. Send him a written legal notice by referring previous oral/verbal conversations.

Regards,

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Excise registration continuity: public road separation can permit single registration; verify predecessor liabilities and ensure RC cancellation. Existing Central Excise registration may cover a newly acquired plot separated by a public road, permitting consolidation into a single registration, but the transferee must verify and secure clearance of any indirect tax liabilities of the previous owner and ensure the prior owner's RC is cancelled on the ACES portal. Submit surrender documentation to the jurisdictional Range Superintendent to confirm liabilities and prompt departmental action; perform municipal and utility due diligence and, if necessary, pursue contractual remedies and send a legal notice to the previous owner.