The manufacturers who are liable to pay Excise Duty and want to register with
Central Excise Department may go through the guidance for registering their
company or firm with Central Excise Department.
Who are liable to register with Central Excise?
The following Persons are liable to register with Central Excise
As per Rule 9 of Central Excise Rules, 2002, the following persons are required to obtain excise registration:
Every manufacturer of dutiable goods
First and second stage dealers desiring to issue Cenvatable invoices
Persons holding warehouses for storing non duty paid goods
Who are not liable to register with Central Excise?
The following persons are not liable to register with Central Excise Department:
Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification
Small scale units availing the exemption based on value of clearances under a notification. However, such units will be required to give a declaration once the value of their clearances crosses Rs.90 lakhs for a financial year
Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962 subject to certain conditions
Person who carries on wholesale trade or deals in excisable goods (except first and second stage dealer, as defined in Cenvat Credit Rules, 2004)
Persons who use excisable goods for any purpose other than for processing or manufacture of goods availing benefit of concessional duty exemption notification.
Procedure for registration with Central Excise Department‐ ACES Registration
Those who seek new registration can login to the website www.aces.gov.in and register their business. After entering required information and submitting the form, an acknowledgement will be generated confirming that password for login has been delivered to the e-mail address of the user which enables the user to login as normal user.
The user can fill Form A-1 online after login on to the website. After submission of the e-form duly filled A ‐ 1 would be generated, giving the option to make any changes by way of "Modify" tab. User can print the duly filled/modified form and needs to click on submit button. After submission of form the user can take print out of the acknowledgement generated consequently to submit the printed form and printed acknowledgement along with requisite documents
to the excise authorities. The documents should be self attested.
Documents required for registration with Central Excise Department. All the documents should be self attested.
PAN card copy of the company/firm
PAN card copy of authorized signatory
Ground plan of factory (which should also provide description of boundaries of premises to be registered)
List of directors/partners
Memorandum and Articles of Association in case of company or Partnership deed in case of partnership firm
General power of attorney (in case application is signed by authorized agent)
The department may require certain additional documents, some of which are mentioned hereunder:
PAN card copy of directors/partners other than signatories
Address proofs of the factory premises like:
Copy of purchase agreement along with electricity bill, water bill etc., if factory is owned
Copy of Leave and license agreement along with electricity bill, water bill etc., if factory is taken on lease
‘No objection certificate’ from the licensor and last paid rent receipt may also be required
Residence proof of directors/partners
Registration Certificate under any other laws, if any Issues:
Validity of Central Excise Registration Certificate
Once Registration Certificate is granted, it has a permanent status unless it is suspended or revoked by the appropriate authority in accordance with law or is surrendered by the person or company concerned.
Penalty for failure to get registered with Central Excise
As per rule 25 of Centra Excuse Rules, 2002 and Section 9 of the Central Excise Act, 1944, If the manufacturer or producer who is required to take registration fails to apply for registration, a penalty up to duty of contravening goods or Rs 10,000, whichever is higher, can be imposed and contravening goods can be confiscated. Moreover, imprisonment up to 7 years (minimum 6 months) can be imposed.
Separation of premises by a public road
When two premises of the same factory are segregated by public road, canal, railway line, single registration would suffice
Registration of same premise with different persons
The same premise cannot be registered in name of two different persons unless the Person holding earlier registration certificate surrenders registration certificates in respect of that premises. In a broad spectrum it is necessary to prevent any body from walking away from registered premises without discharging duty liability. Therefore a registered person shall discharge all the liability before surrendering the Registration Certificate.