TMI Blog1990 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... a factory complex at Jaykaynagar, Kota. In this factory complex, which consists of several sub-divisions, the appellant inter alia manufactures polyester staple fibre, acrylic staple fibre, polyester filament yarn and nylon filament yarn. One of the divisions of the factory complex is J.K. Staple and Tows which is a part of J.K. Synthetics Ltd., which is the legal entity. The appellant, applied for licences in Form AL-4 for the manufacture of the aforesaid products. 3 licences have been issued in the name of J.K. Synthetics Ltd. for the manufacture of nylon/polyester and tyre cord. 4 licences have been issued in the name of M/s J.K. Staple and Tows, Kota (Prop: M/s J.K. Synthetics Ltd. Kota) for the manufacture of polyester staple fibre/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued an order on 7th November, 1985 accepting the request of the appellant and permitted the appellants to maintain one licence for the manufacture of the aforesaid goods at its aforesaid complex. The appellants received a letter dated 30th December, 1985 from the same Superintendent who had passed the order dated 7th November, 1985 in which the Superintendent requested the appellant to maintain status-quo in respect of the Central Excise licences till further orders. 4. In the mean time the Central Government issued Notification No. 244/86-C.E., dated 3rd April, 1986. By this notification certain amendments were made in Rules 174, 176, 178 and 181 of the Rules, as well as in certain forms set out in Appendix I to the Rules. One of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 2. L-4 No. 1/Plastic material (polyester, Polymer polyamide Chips/76 dated 25-9-1976. 3. L-4 No. 1/UNP/TC/Fab. (N)/83 dated 26-8-1983. 4. L-4 Nos. 1/Synthetic yarn and fibre polyester fibre and tows/81/Acrylic Fibre/Tows/Tops dated 23-11-71/30-3-1979. 5. L-4 No. 8/Synthetic Spun Yarn dated 14-7-1976. 6. L-4 No. 1/Methanol/U-II/85 dated 26-3-1985. 7. L-4 No. 10/Liq. Nitrogen/T.I. 68/76 dated 5-7-1976. There is no dispute that the licences against Sl. No. 1 to 3 have been issued in the name of J.K. Synthetics Limited, Kota for Nylon/polyester and Tyre Cord Plants whereas the licences against Sl. No. 4 to 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The form of licence L-4 is an authorisation to manufacture excisable goods in the situation and description of premises as described in the application for licence . In the application, in form AL-4, a declaration is required to be made of the particulars of the premises where the manufacture of goods is to take place. Para 2 of the application reads as follows :- I/we hereby declare particulars in the schedule of the premises where I/we carry on business for manufacture of such goods Para II of the schedule contains the description of the premises which is required to be given in the following terms : 1. Brief description (with boundaries) of the premises intended to be used as a factory......... 2. Description of each main divi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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