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2019 (11) TMI 431

..... vened Rule 9 of the Central Excise Rules, 2002 - HELD THAT:- Hon’ble Supreme Court in the case of M/S ISHA MARBLES VERSUS BIHAR STATE ELECTRICITY BOARD [1995 (2) TMI 442 - SUPREME COURT] 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. The withdraw .....

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..... celled. M/s. Shri Ganpati Asbestos Pvt. Ltd. sold the said Plot No.C-31 to Modi Sprinklers Pvt. Ltd. vide Sale Deed dated 1.4.2013. The admitted fact is that as on 1.4.2013, there was no attachment of the Central Excise Department on the said Plot, nor by any other competent court. By Rent Agreement/Deed dated 27.07.2015, the respondent/assessee 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 Superintend .....

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..... d. and M/s. Modi Sprinklers Pvt. Ltd. and also the rent deed executed between M/s.Modi Sprinklers and M/s.R.N. Industries, recorded the findings that Ganpati Asbestos Pvt. Ltd. had handed over the possession of the said premises to Modi Sprinklers under the registered Sale Deed dated 1.4.2013 and further took notice of the narration 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 cite .....

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..... cannot be issued till the registration of the earlier occupant viz. Ganpati Asbestos Pvt. Ltd. is cancelled by the Department. 6. Opposing the appeal, ld. Counsel for the respondent, Ms. Asmita Nayak states that the respondent is in bonafide possession of the part of Plot No.C-31, from its present owner Modi 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 .....

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..... of the Registration Certificate, or same had not been done by the Department as it s dues were still to be recovered, the subsequent purchaser cannot be denied the Registration Certificate on this ground. 8. Having considered the rival contentions, I find that under somewhat similar 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 Electrici .....

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