Central excise
Querist :
Anonymous
(Querist) 03 November 2011
This query is : Open
My client has an SSI unit who were were under Central Exise for whom 1.5 cr is exempted every year (not crossed 4 cr in any previous year)
During FY 10-11 they had opted for Central excise payment from 1st of April itself and paid duties till july. During Aug this unit shifted their premises to new location which comes in different range and commissionerate in same city. Before shifting they have surrendered the license.
After shifting to new unit they have not gone for execise regn immdlty and not charged duties in their bills from Aug to Nov. They have taken new license when total company turnover neared 1.5 cr (including 50 laksh done in previous premises)
My queries are:
- is there any issue because they have not taken new license in new premises immdlty and not started paying duty immdlty.
- Are they now liable for duty payment during the period they have not registered or not charged to customers.(Aug to nOv revenue in new premises)
- if they are liable to pay - can they charge this to customers to customer through debit note and can customers take cenvat credit based on this debit note. (they were not having registration during the period of this billing in new premises)
- Is there any provision for a company if they wish to surrender the license in middle of the year and re-start again?
- is there any case laws on this
