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2016 (2) TMI 966 - AT - Central ExciseAmendment in registration certificate - in the same plot number, they have taken another premises called as plot no. 53/1, NIT, Industrial Area, Faridabad which has required to be added in the certificate - whether the denial of amendment in registration certificate and imposition of penalty justified? - both the premises of the appellants are part of plot no. 53. In fact both the premises are in one plot and a private road has been constructed therein for to access the other owners of the plot - Held that: - By constructing a private road as per Rule 9(3) of Central Excise Rules, 2002, a person is required for separate registration as per 3.2 of Chapter 2 of the said rules - the appellant is having registration certificate for plot no. 53/19 and premises no. 53/1 is the integral part of plot no. 53 both the units have been separated by a private road and not by public road. Therefore, the appellant is not required for separate registration of both the premises separately. In these circumstances, the appellant has complied with the condition of Rule 9 of Central Excise Rules, 2002 and no separate registration is required. The ld. Commissioner (A) have only denied the registration on the premises that the amendment has been granted by Assistant Commissioner and not by the Commissioner of Central Excise. This cannot be the ground for rejection of amendment in registration certificate. The order of revocation of amendment in registration is contrary to law - appeal allowed.
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