To surrender C. Excise reg. no.

[Asked by Guest]

In the process of surrender the C. Excise reg. no there is a need of notification no and date. kindly tell me the notification no and date

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not required.

[Suryanarayana Sathineni]

Dear Neeraj Kumar,

If you are so specific about mentioning the Notification, You may use Condition of 11 of Notification No. 35/2001 -CE (N.T.) Dated 26.06.2001 as amended which deals with the provision of De-Registration of Registration Certificate.

Presently , application for the Surrender of Registration can be applied through online in ACES and earlier the an application for surrender of Registration is to be made under Annexure -III appended to the above Notification.

Best Regards

Suryanarayana

[Ganeshan Kalyani]

I too of the view that no need to mention notification number for surrendering the certificate . However and intimation would be required post online cancellation of certificate .

AI Summary

Surrender of central excise registration: notification reference generally unnecessary; follow ACES online de-registration procedure and notify post-cancellation.
Surrender of central excise registration may be effected by an online application through the ACES portal; although some practitioners believe citing a statutory notification is unnecessary, the de registration notification historically prescribed an Annexure form for surrender. After online cancellation, an intimation to the tax administration is required.