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    <title>REGARDING PLA NUMBER.</title>
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    <description>The requirement to obtain and maintain a PLA number has been abolished; PAN based central excise registration suffices. Excise duty on goods cleared in a month is payable in the following month using the GAR challan, and electronic payment accompanied by the bank&#039;s certificate of deposit is acceptable proof of payment in lieu of a PLA account.</description>
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      <law>Central Excise</law>
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