Registration requirement for excisable goods premises mandates online PAN based application, verification and compliance consequences. Persons dealing in excisable goods (manufacturers, specified dealers, warehouse holders, exporters, and EOU/EPZ units interacting with the domestic economy) must file online registration applications quoting PAN and contact details; completed applications are approved and an online registration certificate issued subject to post facto physical verification with prescribed documents. Physical verification must occur within seven days, errors must be rectified within the stipulated time or registration may be cancelled after opportunity to be heard. Separate premises require separate registration unless treated as part of the same factory; transfer, change in constitution or cessation require fresh registration or online amendment. Exemptions and penalties are specified.
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Provisions expressly mentioned in the judgment/order text.
Registration requirement for excisable goods premises mandates online PAN based application, verification and compliance consequences.
Persons dealing in excisable goods (manufacturers, specified dealers, warehouse holders, exporters, and EOU/EPZ units interacting with the domestic economy) must file online registration applications quoting PAN and contact details; completed applications are approved and an online registration certificate issued subject to post facto physical verification with prescribed documents. Physical verification must occur within seven days, errors must be rectified within the stipulated time or registration may be cancelled after opportunity to be heard. Separate premises require separate registration unless treated as part of the same factory; transfer, change in constitution or cessation require fresh registration or online amendment. Exemptions and penalties are specified.
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