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M/s Upl Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Bharuch

2016 (1) TMI 429 - CESTAT AHMEDABAD

Rejection of request for inclusion of premises situated at Plot No 3210 and 3201/A into the existing Central Excise registration of the appellant - Held that:- There is a subsequent development in this matter, in so far after filing of this appeal, t .....

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ate was issued to the appellant by the Dept. for manufacture of goods. At this stage, the Learned Advocate on behalf of the appellant submits that liberty may be granted to file application for merger of both the registration certificates and to issu .....

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n if filed, after giving a fresh look without considering the findings in the present impugned order. - Appeal disposed of. - Appeal No. : E/10592/2015 - ORDER No. A/11664 / 2015 - Dated:- 14-10-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Sal .....

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his case is in narrow compass. 2. The appellants are engaged in the manufacture of Insecticides and Pesticides classifiable under Chapter 38 of the Central Excise Tariff Act, 1985 and registered with the Central Excise authorities, having its factory .....

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certificate issued by Central Excise authorities to the extent that the premises situated at plot No 3210 and 3201/A would be included in their registration certificate. By the Impugned Order, the Commissioner, Central Excise, Customs and Service Ta .....

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order without considering the Board Circular. He further submits that the Adjudicating authority proceeded on the basis that the new premises would be used for storing of the finished goods. He submits that the storing of the goods is also part of t .....

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appeal, they have applied for separate registration of the said premises and the Dept. has already issued the fresh registration certificate in respect of the said premises for manufacture of excisable goods. He has also placed the registration certi .....

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refore, their prayer for inclusion of the said premises in the Central Excise registration is infructuous. He further submits that the Adjudicating Authority rejected inclusion in the registration certificate as per Board Circular. 5. We find that th .....

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