Delay in issuing RC by excise department
Deemed registration after administrative delay may be invoked where excise officials fail to grant or withhold registration.
Delay in issuance of a central excise Registration Certificate due to administrative errors and adverse physical verification reporting raises whether an applicant is deemed registered when departmental queries are answered but formal RC is not issued, whether SCEs may record adverse PV findings without prior discussion, and whether the AC may withhold printing of RC despite online system showing active registration. Administrative correction of range entries via the jurisdictional superintendent, written escalation to senior officers, retention of correspondence and portal evidences, and judicial review by writ petition are presented as operative remedies. (AI Summary)
Hello experts,Please guide me through the following issue.We have applied for dealer registration under central excise in first week of April, 14. The application was erronously filed in wrong range and is mannually transferred in correct range by AC. SCE have raised certain issues in documents submitted by us which were duly attendedand solved by us thereafter. After two months of conducting PV, SCE sends a negative PV report citing reasons which were never ever discussed with us. We have already recieved an email informing us that our RC has been generated but AC is not ready to issue us RC unless he recieves a positive PV report. Furthermore, he has not corrected the error of range in his system due to which systems shows that our RC is active in that wrong range. We have approached Commissioner also but no reply has been recieved by us till date. You all are requested to advice me on the following issues:1. Is the registration process under excise is a time barred process or excise officials can stretch it to any period of there choice.2. Can SCE report issues to AC before informing or discussing them with us.3. Is AC empowered to withhold our RC. As per ACES website, RC can be given even within 30 minutes of recieving documents that means issuing RC has nothing to do with PV as PV cannot be conducted within 30 minutes of filing application.4. Are we registered or not. As per systems data, our registration is active.5. Who can correct the error of range in application. AC, SCE or Assessee. Please guide us with any legal remedy available to us. We are of the view that since excise officials have failed in accepting or rejecting our application therefore we are deemed to be registered. I also tried to find judicial decisions relating to this issue but couldnt find any. Please guide.ThanksRegardsChandan Garg
Central Excise