Procedural issues related to Central Excise Duty on Pens - Regarding.

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....ocedure for all assessees paying 1% Central Excise Duty S. No. Issue/Query Clarification 1. Whether Registration is allowed on the basis of DIGITAL Certificates (Digitally Signed) which can be downloaded and be accepted as Original whereby it reduces the registration time and helps the new registrants? Presently digitally signed registration certificate are not being issued. However, the request is being forwarded to Directorate of Systems for examining the feasibility of the same. 2. Whether an assessee can clear/sell/remove excisable goods immediately after online registration is completed and central excise registration number is received. (Even before physical/Online Digital Certificate in original is pending/ no....

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....t Central Excise. 4. Whether an assessee who is covered under Central Excise duty rate of 1% need not maintain any specific records like RG 23 Registrars, PLA register etc? Rule 10 of the Central Excise Rules, 2002 prescribes that every Central Excise assessee is required to maintain proper records on a daily basis in a legible manner indicating the particulars regarding description of goods produced for manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, amount of duty payable and particulars regarding duty actually paid. However, PLA or RG23A registers etc. are not required to be maintained now. 5. Whether the payment of duty and filing of Return is on mo....