Penal consequence for non intimation of address change

[paresh zatakia]

Dear All, One company only importing and selling ,goods,also registered under excise having never availed of cenvate credit and always cleared goods under commercial invoice,has shifted office cum godown from Mumbai to surat without intimating excise dept(only human error),what can be penal consequence?he has never aviled cenvate credit Regards Paresh Zatakia

[Surender Gupta]

Your query is not clear. If he is a registered first / second stage dealer in excise and issued cenvatable Invoices from Surat, he may face penal action from the department side. All depends on facts and circumstances.

[Madhukar N Hiregange]

If not registered as a dealer with central excise there is no legal need to intimate the dept.

AI Summary

Failure to notify change of business address may trigger excise penal action if Cenvatable invoices are issued from the new premises.
Where a registered excise dealer shifts premises without intimating the department, penal action may follow if Cenvatable invoices are issued from the new location; if not registered as a dealer there is no legal requirement to notify the department. Liability depends on registration status, documents issued, and facts and circumstances.