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2011 (9) TMI 451 - BOMBAY HIGH COURTRegistration - Change in premises - new address communicated - existing registration continue and no new registration sought - Compliance of Rule 9 - Held That:- Both the earlier premises as well as the new premises fall with the jurisdiction of the same Superintendent of Central Excise. - the notification 35/2001 contemplates that in certain situations, where a person manufactures excisable goods or carries on trade in excisable goods from more than one premises, it would be open to him to obtain a single registration for all premises which falls within the jurisdiction of one Commissioner of Central Excise provided that the details of all the premises are duly declared. - Hence, having regard to the fact that there is no allegation in the present case, of any wrong doing or fraudulent conduct on the part of the Petitioners, there appears to have been, if at all, a technical or venial breach. As we have noted earlier, the Petitioners furnished an intimation to the Superintendent of Central Excise on 8 July 2004 and their bona fides have not been doubted in the affidavit in reply. - Decided in favor of assessee.
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