about cancellation of excise application

[MEHUL ASHAR]

Respected Sir,

                         As regarding above subject my question is that one of my clients filed excise application as a new user but due to one minor mistake of untyping of address department rejected his application (after issuing of RC) & excise authorites r telling to file new application but the now the question arises by filling new application does his ecc no. will change or will remain the same as before & as we had filled two ER-1' S showing rejected in the status due to the mistake,in it the cenvat balance is there can we take that credit or we have to take permission from excise authorites or we have to file new returns of previous periods. please guide.

[YAGAY andSUN]

Since it is a procedural issue, it would be better if you discuss it with your Jurisdictional AC/DC/Commissioner.

[NEERAJ KUMAR, RANCHI]

If the department has cancelled your crtificate on line through ACES, same no. may be generated if you file Application for registration afresh, but sometimes it happens that the system generate the next no. in series, i.e if your registration no. is PAN+XM001, next time it may come as 002, what is best for you to write a letter to the jurisdicational AC/DC intimating the entire story and the fact that you have submitted some returns using the old Reg no. and you are going to file another application for registration and then you apply for registration.

[MEHUL ASHAR]

Respected Sir,

                        Thank u for the solution u suggested, u guided me well.

AI Summary

Excise registration continuity: whether reapplying after cancellation preserves registration number and permits cenvat credit reconciliation. Issue concerns whether re filing an excise registration after online cancellation due to a clerical error will reproduce the original registration number and permit continued use of ER 1 returns and associated cenvat credit. Contributors recommend notifying the jurisdictional AC/DC/Commissioner in writing about prior filings under the cancelled number and seeking administrative guidance because the ACES system may either regenerate the same identifier or issue the next number in sequence, affecting reconciliation of past returns and credit utilisation.