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TMI Blog2010 (5) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing from 1983 onwards and it is stated that the pesticides became dutiable in the year 1994. The premises of the appellant are separated in two parts through a public road. They took registration in 1994 under Rule 174 of the Central Excise Rules, 1944, which specifically envisaged that in respect of different premises, the registration should be taken separately. However, there was an instruction from the Board that in certain circumstances, the premises though separated by a public road could be given a single registration. They were given a single registration for the two parts of the premises of the appellant factory and they continued to function. The Department issued PAN based registration certificate under Rule 9 of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty upon them under Rule 27 of Central Excise Rules, 2002 which they are, directed to pay forthwith". 4. The appellant has filed appeal before the Tribunal challenging the order of the Commissioner by depositing a fee of Rs. 1000/-. 5. Learned Chartered Accountant taking me through the provisions of the erstwhile Rules 174, Rule 9 under Central Excise Rules, 2001, Rule 9 of Central Excise Rules, 2002 and the instructions of the Board submits that the single registration taken by them in 1994 is valid for separated premises and there is no need for separate registrations. On query from the Bench after seeking instruction, the learned CA submits that, as of now, they continue to operate under Single Registration and no objection from C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have sent a proposal and got it approved by the Commissioner. The valuable time and resources have been wasted in pursing a trivial issue. The assessee have not asked for ex post facto approval as directed by the original authority but preferred the appeal. 8. At any rate, the Department has not attempted implementing the direction of the original authority and therefore, apparently they were not serious in implementing the said orders. In other words, the registration given by the Department in 1994 and the revised PAN based registration certificate issued by the Department have been allowed to be operated as valid by the Department. 9. In view of the above, I accept the contentions of the appellant that the registration certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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