https://www.taxtmi.com/forum/issue?id=105778 Each manufacturing premise must obtain separate Central Excise registration; paying duty from a registered unit does not eliminate the obligation to register other units. The department may demand duty, interest and penalties for an unregistered unit, though additional duty is not automatically due if appropriate duty was already paid and can be proven. Confiscation requires availability of goods. Taxpayers should immediately apply for registration and collect documentary evidence such as balance sheets, sales schedules showing duties paid, and bifurcated ER returns to support their position. en-us Sat, 08 Jun 2013 18:58:28 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105778 Each manufacturing premise must obtain separate Central Excise registration; paying duty from a registered unit does not eliminate the obligation to register other units. The department may demand duty, interest and penalties for an unregistered unit, though additional duty is not automatically due if appropriate duty was already paid and can be proven. Confiscation requires availability of goods. Taxpayers should immediately apply for registration and collect documentary evidence such as balance sheets, sales schedules showing duties paid, and bifurcated ER returns to support their position. Discussion-Forum Central Excise Sat, 08 Jun 2013 18:58:28 +0530 https://www.taxtmi.com/forum/issue?id=105778