P.L.A. - Maintenance of

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..... Account (PLA) under the new Central Excise Tariff has been reviewed by the Board. 2. Under the erstwhile Central Excise Tariff, Personal Ledger Account (PLA) was required to be maintained tariff item-wise. In this connection Rule 173G of the Central Excise Rules, 1944 govern the procedure to be followed by the assessee for maintaining PLA and for making credits and debits therewith. While under .....

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..... ive of the number of chapters/headings under which they may fall. It may be ensured that the existence of more than one proper officer (on account of functional jurisdiction) should not come in the way of assessee's request for permission to maintain consolidated PLA. Permission in such cases should be granted after complying with the statutory requirements contained in the section proviso of sub- .....

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