TMI Blog2014 (5) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... d to operate from the premises in question, then a different outcome/result may be possible. It is possible that the appellant had continued to operate from the premises in question for some more time before completely surrendering the possession or stopping the business - M/s. Shree Ganesh industries is a sole proprietorship - Matter remitted back - Decided in favour of assessee. - CEAC No. 43 of 2011 - - - Dated:- 10-2-2012 - Sanjiv Khanna and R.V. Easwar, JJ. Shri Rajesh Mahna and Ruchir Bhatia, Advocates, for the Appellant. Shri Satish Kumar, SSC, for the Respondent. ORDER Heard. The following substantial question of law is framed :- Whether the Customs, Excise and Service Tax Appellate Tribunal was right in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dated 22nd March, 2011, the appeal has been dismissed by the Tribunal. 3. The contention of the appellant before us is that there is no dispute that the appellant had purchased the inputs on which excise duty was paid. It is further stated that there is no dispute that the appellant had, in fact, got the finished products manufactured and also sold the same to third parties. Thus, on the question of payment of inputs, manufacture of the finished products and their sale, there is no dispute. There is also no dispute that the input costs included the central excise duty which had been paid. 4. With regard to the premises number B-10, Dhanpati Industrial Estate, Najafgarh, New Delhi, our attention is drawn to the statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at we failed apply for permission to store the inputs. It is to submit that the inputs were sent to our another unit for job work, therefore there is no question of storage. The said notice is also silent about the place, where the inputs were stored by us. The last para 9(iii) refers to rule 10 and alleges that we failed to inform the department for transferring the inputs. The department has not appreciated the fact there is no requirement of informing the department before sending the inputs for job-work. The old provisions have long been withdrawn. 5. We have considered the reasoning and the order passed by the Tribunal and find that the aforesaid contentions have not been dealt with and examined. Sale of building is one aspect, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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