Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 431 - AT - Central ExciseRestoration of revoked Central Excise Registration to the respondent /assessee - It appeared to Revenue that the respondent/assessee has obtained registration by mis-declaration and thus, contravened Rule 9 of the Central Excise Rules, 2002 - HELD THAT:- Hon’ble Supreme Court in the case of M/S ISHA MARBLES VERSUS BIHAR STATE ELECTRICITY BOARD [1995 (2) TMI 442 - SUPREME COURT] has held that the benefit of electric connection cannot be denied to Isha Marbles, which are in bonafide possession, after purchasing the premises under the auction proceedings, which was held by the Financial Corporation under the powers vested in it under the ‘State Financial Corporation Act’, it was also directed that Electricity Board can recover its electricity dues, which are contractual dues, from the earlier occupant under the process of law, but for the said reasons, cannot deny electricity connection to Isha Marbles. The withdrawal of registration under the facts and circumstances is unwarranted and uncalled for. Further, it is a fundamental right of every citizen to carry on trade and business or engage in any occupation for his livelihood, as is enshrined under Article 19(1)(g) of the Constitution of India. Further, there is no violation of provisions of Rule 9 of the Central Excise Rules, which provides - every person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the respondent/assessee, cannot carry on the manufacture of the excisable goods. Thus, the order of revocation is also in violation of the provisions of Central Excise Rules, particularly Rule 9 of the Central Excise Rules, 2002. Appeal dismissed - decided against Revenue.
|