Central Excise registration: PAN-based registration and SACER enable on spot issuance with mandatory post registration verification. Central Excise registration is required for persons engaged in manufacture, wholesale trade, storage or use of excisable goods, with separate registration for distinct premises unless deemed part of the same factory; specified categories are exempted by notification. The Board prescribes application, amendment, transfer and de registration procedures, and may suspend or revoke certificates for statutory breaches. An automated PAN centric system (SACER) issues alphanumeric PAN based registration numbers or temporary numbers where PAN is absent, supported by post registration verification and prescribed recordkeeping.
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Provisions expressly mentioned in the judgment/order text.
Central Excise registration: PAN-based registration and SACER enable on spot issuance with mandatory post registration verification.
Central Excise registration is required for persons engaged in manufacture, wholesale trade, storage or use of excisable goods, with separate registration for distinct premises unless deemed part of the same factory; specified categories are exempted by notification. The Board prescribes application, amendment, transfer and de registration procedures, and may suspend or revoke certificates for statutory breaches. An automated PAN centric system (SACER) issues alphanumeric PAN based registration numbers or temporary numbers where PAN is absent, supported by post registration verification and prescribed recordkeeping.
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