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2018 (1) TMI 957 - AT - Central ExciseIssuance of Registration Certificate - manufacture of Branded Pan Masala & Branded Scented Tobacco - N/N. 35/2001-CE (NT) dated 26/06/2001 - Held that: - There is no dispute of the fact that the appellant applied for registration on 05/09/2013 and as per the N/N. 35/2001-CE (NT) dated 26/06/2001, the period of 7 days expired on 17/09/2013 - Once the Notification prescribes the period within which the registrations has to be granted, the registration would be deemed to have been granted on expiry of the period prescribed in the Notification. As such, when the Officers visited the factory, after the expiry of the said period, it has to be held that the registration was deemingly given to the assessee, thus, not justifying any confiscations or penalties imposed - appeal allowed - decided in favor of appellant.
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