Payment of CBEC dues without 15 digit Assessee code - Central Excise - Letter No. PAO/C.Ex/Revenue Receipts/08-09

Central Excise Circulars Trade Notices Payment of CBEC dues without 15 digit Assessee code — Instructions You are well aware that quoting of 15 digit Assessee code allotted by the respective Commissioner of C. Ex is mandatory on all challans of CBEC Receipts in Form No. GAR-7. However, instances have come to the notice of this office that some of the Assessees are not crediting the CBEC dues regularly but once in a life-time etc. on account of Penalty, Other Receipts, Interest etc. for which they don't approach the concerned Commr. for getting the 15 digit Assessee code. In such cases, the Assessees find it difficult to remit the CBEC dues as the Banks are denying the acceptance of Challans. To overcome this situation, it is suggested that in cases where the Assessee being a first time payer of CBEC dues and has no valid 15 digit Assessee code, the challans may be accepted by the Receiving Banks on quoting the digit 9 for 15 times i.e. "999999999999999", provided that the challan has been examined by the concerned Authority of the relevant Commissionerate and is duly Countersigned by him certifying that the Assessee has not applied for the 15 digit code as he is first time paying the dues during his life-time/the concerned firm etc. and is not likely to remit any dues in future. Branches of your Banks, authorized to accept CBEC dues, may please be made aware of this fact. [Pay and Accounts Office, Central Excise and Customs Commissionerate, Pune, Letter No. PAO/C.Ex/Revenue Receipts/08-09, dated 16-6-2008 ]