TMI Blog2015 (1) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... he property to the lessee who defaulted the Central Excise payment and surrender the registration and thereafter another lessee came to the factory and also defaulted in Central Excise dues. If I consider the facts of the Manibhadra Procesors (supra) in that case initial registration was granted and the registration holder defaulted thereafter another registration was granted which also defaulted. Therefore, in that case the Hon'ble High Court exercised their power in writ jurisdiction and stopped the granting of registration for misusing the factory premises. The issue came up before the Tribunal in PMS Exports P. Ltd. (2012 (8) TMI 247 - CESTAT, AHMEDABAD), the facts of the said case are similar to the facts of the case in hand. In that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was denied. Aggrieved from the said order the appellant is before me. 3. The ld. counsel appearing on behalf of the appellant submits that the Commissioner (Appeals) has relied on the decision of the Manibhadra Processors 2005 (184) ELT 13 and denied the registration. He submits that the fact the said case was peculiar one and therefore, the Hon'ble High Court of Bombay exercising their power under writ jurisdiction had come to a conclusion that registration cannot be granted unless and until previous registration has been deregistered. He submits that the similar issue came up before the Hon'ble High Court ofBombay in Tata Metaliks Ltd. 2009 (234) ELT 596 and in the case of Manibhadra Processors (supra) of their own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration certificate for each of such premises. In other words, it is the person who has to obtain separate registration certificate for each of the said premises. It is open to a person who has ceased to carry on the business to apply for deregistration. Would that mean in the absence of the person who has closed or sold the business or premises, applying for deregistration, there is no jurisdiction to grant another person registration of the premises as in the case of a bona fide transferee for value or for that to the owner of the premises whose lessee has defaulted in payment of excise dues. Section 6 and Rule 9 and the notification contemplates that it is the person who must be registered. Neither Section 6 nor Rule 9 and the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the property in question was taken by the assessee in auction done by the Financial institution, but the question remains whether the registration can be granted or not where in case the dues are pending against the producer of the premises holder. In the case of Manibhadra Processors (supra) the facts of the case are peculiar one as in the case it is a habit of the lessor to lease out the property to the lessee who defaulted the Central Excise payment and surrender the registration and thereafter another lessee came to the factory and also defaulted in Central Excise dues. If I consider the facts of the Manibhadra Procesors (supra) in that case initial registration was granted and the registration holder defaulted thereafter another reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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