The Central Excise Act, 1944
6. REGISTRATION OF CERTAIN PERSONS.
1 REGISTRATION OF CERTAIN PERSONS.
Any prescribed person who is engaged in –
(a) The production or manufacture or any process of production or manufacture of any specified goods included in 2the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), or
(b) The wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in the the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
Shall get himself registered with the proper officer in such manner as may be prescribed.
Stock registers when not maintained The appellants had not maintained required stock registers thereby they contravened section 6 of the Act; Shalimar Rubber Industries v. Collector of Central Excise, Cochin, AIR 2003 SC 237.
1. Subs. by Act 18 of 1992, sec. 113 (w.e.f. 14-5-1992).
2. Subs. by Act 27 of 1999, sec. 119, for “the Schedule” (w.e.f. 11-5-1999).