In PLA register whether we can debit the excise duty payable on monthly basis/bill basis
whether there is any guideline/circilar for the same on how to maintain excise records?
Ramesh Chandra Verma (advocate) 02 December 2012
In PLA you can pay excise duty on bill bais as well as on monthly basis. No procedure for maintenance is prescribed. But you can refer departmental Supplementary Instruction on Records.
R C Verma advrcverma@gmail.com
Harendra Kumar (A Practicing Lawyer) 26 November 2013
Sir,
In my view the Central Excise Rule, 2002
01. Rule 10 Daily stock account
02. 12 C Maintenance of records
are very clarify that you hove to maintain the Excise records as per Central Excise Rule, 2002
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