Central Excise is an indirect tax; which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is administered through an enactment of the Central Government viz., The Central Excise Act, 1944 and other connected rules- which provide for levy, collection and connected procedures. The rates at which the excise duty is to be collected are stipulated in the Central Excise Tariff Act, 1985. It is mandatory to pay Central Excise duty payable on the goods manufactured, unless exempted e.g., duty is not payable on the goods exported out of India. Further various other exemptions are also notified by the Government from the payment of duty by the manufacturers.
Registration under the provisions of Central Excise Acts & Rules..
File the central excise return with the department either on monthly or quarterly basis.
Get audit objection removed if any raised by internal auditors of the deptt. or CAG wing.
Attend proceedings, if any, initiated by preventive wing of the dept
Attend proceedings against any show-cause notice issued by the department and file reply against the same.
Make available with the information with regard to any relevant notification or circular issued by the department.
Submit information with regard to pre authentication of invoices with the department before their use.
Submit informations from time to time, which are required to be submitted with the Divisional Office of the department.
Submit and get approval of letter of undertaking, if applicable.
File proof of export, with the department and make available credit in bond account of duty accordingly, if applicable.
File option to get job work done from the job workers without paying duty under notification no. 214/86, if applicable.