CIRCULAR No. 530/26/2000-CX Dated 22nd May, 2000.

Subject: Central Excise - Difficulties faced in the allotment of New ECC Number due to non-availability of Permanent Account Number (PAN)

I am directed to say that the Director General of Inspection (Customs and Excise) and the Commissionerates have brought to the notice of the Board that difficulties are being faced in the allotment of New ECC Number because some of the Central Excise assessees and the registered dealers still do not have 10-characters alphanumeric Permanent Account Number (PAN) issued by the Income-tax Department. Several persons have quoted the old PAN/GIR of 8 or 12 characters whereas the New ECC Number should necessarily be based on the 10-characters alphanumeric PAN. It has also been brought to the notice that many persons have applied for the PAN but the same has not been allotted to them.

2. In this regard, it is stated that Board had informed you by Circular No. 503/69/99-CX dated 23rd December, 1999 that Director-General (Systems), Income-tax has issued letter to all the Chief Commissioners of Income-tax to ensure that PAN is allotted on priority basis to the Central Excise assessees and registered dealers so that they can be allotted New ECC Number in terms of Circular No. 493/59/99-CX dated 12th November, 1999. A list of officers at different places along with their telephone numbers was enclosed who could be contacted for expediting allotment of PAN. It appears that in many Commissionerates, concerted efforts were not made by the Central Excise officers to take up the matter, including supplying of list to the concerned income Tax officers of those cases where the assessee had informed that they have not been allotted PAN despite their having applied for the same.

3. Now, it has been assured by the Central Board of Direct Taxes that they shall allot PAN to all Central Excise assessees / registered dealers by 31st May, 2000 provided their respective field offices are provided with the list of such cases. Accordingly the CBEC has decided that all cases of allotment of New ECC Number which are pending as on date for want of PAN may be referred to the concerned Officers of the Income-tax Department (list already circulated by Circular No. 503/69/99-CX dated 23d December, 1999) by the Divisional / Commissionerate Headquarters immediately along with a photocopy of the application (complete in all respects) which was made by the assessee / registered dealer. Where application was not made at all, the assessee may be advised to file the same immediately (complete in all respects) and provide a copy to Divisional/Commissionerate headquarters for similarly taking up the matter with the concerned Income Tax offices. This would also apply to those cases where the application for allotment of New ECC Number has been forwarded to DGICCE and where the assessee / registered dealer has indicated that PAN number is not available.

4. The Board has decided that the respective Commissioners shall take this matter on TOP PRIORITY. It will be their responsibility to ensure that the New ECC Numbers are allotted to all the assessees / registered dealers by 15th June, 2000 latest. In case, despite taking the aforesaid steps, PAN is not allotted to certain assessees by 3lst May, 2000, such cases may be sent to the Board [list of assessees / dealers along with their photocopy of application (complete in all respects)] for taking up the matter with the CBDT.

5. The Director General of Inspection (Customs and Excise) is also requested to send to the Board immediately a list of all the assessees / registered dealers who have informed that they do not have PAN though they have applied for it to the Income Tax Department - if possible, along with photocopy of application for allotment of PAN.

6. All Commissioners are requested to send a report regarding progress of work assigned to them to the DGICCE by 20th June, 2000. The DGICCE will appraise the progress of work of the Commissionerates and advise the Board for suitable action.

7. The Trade and the field formations may suitably be informed.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

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