Circular No. 274/108/96- Central Excise

dated 21/11/96
F.No.206/1/96-CX.6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs, New Delhi

Subject: Format of the revised Personal Ledger Account – Regarding

I am directed to draw your attention to the revised proforma of the Personal Ledger Account (PLA) annexed with Circular No. 249/83/96-CX dated 11th October, 1996 and to say that no notification is being issued for revised proforma because the existing proforma was also prescribed only be an executive instruction by virtue of power conferred on the Commissioner of Central Excise by Rule 9 and Rule 173G (1), to prescribe the form and manner of maintaining the PLA . For the purpose of uniformity the revised proforma has been prescribed by the Board in the aforesaid circular which is again enclosed herewith with certain minor corrections which are as follows:

(1)  The Word and figure “Annexure 5” appearing on top of the proforma have been omitted being redundant.

(2)  The expression “Collectorate” mentioned inadvertently has been replaced by the expression “Commissionerate”.

(3)  The term “Circle” has been deleted.

(4)  In Column 4, for the word CETH, the words “Central Excise Tariff Sub-Heading No”. has been substituted.

(5)  The words “Cases on Commodities” is a typological error. It should be read as “Cess on commodities” as heading for Col. 10.

2.  It may also be clarified to the trade that while making credit entries, name of credit documents, i.e. T.R. 6 or cheque (wherever permitted in exigent situations) should be mentioned in Col. (2) and its number and date in Col. 3.

3.  In cases where the Commissioners have prescribed any additional procedures/ modifications to suit the local requirements, the same may be reported to the Board with reasoning at the earliest.

4.  Necessary trade notice may be issued prescribing the proforma for PLA if not already done.

5.  Trade and field formations may be informed accordingly.

Sd/-
(P.K. Sinha)
Under Secretary to the Govt. of India

Enclosure to CBEC -Cir. No. 274/108/96- CX. dt. 21/11/96

Original
Duplicate
Triplicate

Personal Ledger Account

for the month of  ……………….. 19 …………

Name of the factory with address and Registration Commissionerate:
Division:
Range:

M/s……………………………..
Address
EC Code No.

Date and
Sl. No. of entry
Particulars of
credit/ debit documentDescription of documents with name of treasury where necessary
No.
Date
Central Excise
Tariff Sub-heading number
EC Code of the buyer

1

2

3

4

5

 

Basic Excise Duty

Credit

Debit

Balance

Credit

Debit

Balance

6(i)

6(ii)

6(iii)

7(i)

7(ii)

7(iii)

Credit

Debit

Balance

Credit

Debit

Balance

8(i)

8(ii)

8(iii)

9(i)

9(ii)

9(iii)

Cess on Commodities

Miscellaneous

Credit

Debit

Balance

Credit

Debit

Balance

Signature of the Assessee or his agents

10(i)

10(ii)

10(iii)

11(i)

11(ii)

11(iii)

12

Note : 1.

1. This account should be prepared in triplicate using indelible pencil and double sided carbon. The original and duplicate copies should be detached and sent to the Central Excise Officer – Incharge alongwith the RT 12 Return.

2.  Columns 7 to 9 of the Form have been left blank to be used for showing the appropriate type of duty and the duty credited and debited there against.

3. No. and date of invoice against which debit is raised in this account should be shown in Col. 3.

4. Where single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading.

5. Where consolidated debit entry is permitted to be made at the end of the day, separate entries shall be made for each sub-headin.

6.  Assessee may exclude from their Account those of the Columns 7 to 11 which are inapplicable.

7.  The closing balance in the last month”s PLA should be brought and shown in the column for credit against the entry “balance BF”, which should be verified by the C.A.O. with the closing balance in the last month”s PLA.

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