2010 (12) TMI 75 - AT - Central Excise

Registered dealer - Change in address of registered premises - Held that - change in the address is of a ground of shifting of the business premises of the appellants, which has been duly intimated to the department and there is no allegation of any manipulation in respect of the impugned goods and documents issued for the same

Summary

Issues: Change of address in import documents.

Analysis:
The case involved the appellants importing goods with a change in their registered address from Andheri (West) to Khar. The issue arose due to the discrepancy between the address mentioned in the Bill of Entry and the subsequent invoice. The Commissioner (Appeals) had previously allowed a similar appeal for the appellants concerning a change of address. The tribunal noted that the change in address was due to the shifting of business premises, which was duly communicated to the Excise authorities. There was no evidence of any manipulation regarding the goods or documents. Importantly, no objections were raised by the authorities for similar consignments, and no duty demand or penalties were imposed. Consequently, the tribunal concluded that the impugned order should be set aside, and the relief sought by the appellants should be granted. The tribunal waived the pre-deposit requirement, setting aside the impugned order and allowing the appeal.