2016 (2) TMI 966

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..... ORDER The appellant filed this appeal against the impugned order wherein the amendment made in their registration certificate has been revoked. 2. The facts of the case are that the appellant is registered with the Central Excise Department and having the registration certificate for trading of excisable goods to be used in manufacture of excisable goods in their premises at plot no. 53/1 .....

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..... ficate and also imposed penalty under Rule 27 of the Central Excise Rules, 2002. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that initially the appellant applied for amendment in registration the same was allowed and later on, a show cause notice has been issued by invoking extended period of limitation which is not sustainable in t .....

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..... he appellants are part of plot no. 53. In fact both the premises are in one plot and a private road has been constructed therein for to access the other owners of the plot. By constructing a private road as per Rule 9(3) of Central Excise Rules, 2002, a person is required for separate registration as per 3.2 of Chapter 2 of the said rules which is reproduced as under : 3.2 "separate registra .....

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..... common labour/work force. 5.       Common administration/work management. 6.       Common sales tax registration and assessment. 7.       Common Income-tax assessment. 8.       Any other factor as may be indicative of inter-linkage of the manufacturing process. This is not a .....

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..... the Commissioner of Central Excise. This cannot be the ground for rejection of amendment in registration certificate. 8. In these circumstances, I hold that order of revocation of amendment in registration is contrary to law. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any. (Pronounced in the open Court on 15-2-2016)
Case laws, D .....

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