TMI Blog2019 (11) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... poration 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee viz. M/s.R.N. Industries came in possession from the landlord - M/s.Modi Sprinklers, being part of the said Plot No.C-31, for manufacture of plastic items. 3. M/s.R.N. Industries submitted an application for grant of central excise registration online through the ACES Software and registration No.ABGPM 1001LEM002 was generated. Post-registration Department made verification and the Range Superintendent found that the said premises was already registered in the name of M/s.Shri Ganpati Asbestos Pvt. Ltd., and an amount of ₹ 57.53 lakhs along with interest was pending for recovery. It appeared to Revenue that the respondent/assessee has obtained registration by mis-declaration and thus, contravened Rule 9 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rration in the sale deed in para-3, which stipulates that M/s.Ganpati Asbestos Pvt. Ltd. will bear, if any dues, in respect of the central excise, will arise for the prior period. Further, took notice of the fact that R.N. Industries has taken only half of the said premises on rent from M/s. Modi Sprinklers Pvt. Ltd., and has thereafter applied and obtained central excise registration. After examining the case laws cited by the assessee, M/s. R.N. Industries i.e. (i)M/s.DRM Technology Pvt. Ltd. Vs.Union of India -2016 (334) ELT 216 (Gujarat), (ii) Shreejikrupa Spinners Pvt. Ltd. Vs. Union of India 2016 (332) ELT 601 (Gujarat) and Lamifab Industries 2015 (326) ELT 674 (Gujarat), the ld. Commissioner (Appeals) recorded the findings that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... di Sprinklers Pvt. Ltd. Further, the title of Modi Spinklers in the said plot is perfect, as they have received possession under the Deed of Sale dated 1.4.2013 executed by M/s.Ganpati Asbestos, on which date there was no attachment on the said plot. Further, the said transfer of Plot No.C-31 has also been recognised by the Appropriate Authority of the Industrial Area, which is a functionary of the State of Rajasthan. Further, there is no element of fraud in the occupation of the part of Plot No.C-31 by the respondent, and they are in bonfide possession under the rental agreement dated 7.4.2014. Further, it is an admitted fact that the earlier occupant viz. Shri Ganpati Asbestos is no longer occupant of the said Plot No.C-31, nor they are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances, the Hon ble Supreme Court in the case of Isha Marbles Vs. Bihar State Electricity Board - 1995 (2) SCC (648) 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. I further find that the withdrawal of registration under the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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