2011 (6) TMI 429 - AT - Central Excise

Non-granting of single registration to the appellant s factory for the proposed captive power plant and cement plant - appellant applied for amendment of registration seeking common registration of the factory premises - Held that - Lower authorities have erred in passing orders since this is an administrative exercise, which could have been exercised suo-moto by the Commissioner or on reference from Assistant Commissioner. Amendment to the registration certificate, needs to be addressed and attended to by the Commissioner. Orders set aside and issue of granting as Single Registration Certificate is remanded to Commissioner.

Summary

Issues involved:
Non-granting of single registration to the factory for the proposed captive power plant and cement plant.

Analysis:
The appeal was filed against Order-in-Appeal No.21-DEM/Adj/Bil/2008, dated 01/05/2008. The issue in question was the non-granting of a single registration to the factory for the proposed captive power plant and cement plant. The appellant sought common registration of the factory premises along with the captive power plant and the proposed cement plant. The jurisdictional Assistant issued a Show Cause Notice on 31/10/07, questioning the application for common registration on the grounds that the proposed power plant was located 32 kms away from the factory premises and near the coal washery, which could not be considered part of the appellant's premises. Both lower authorities treated the matter as an adjudication order, although it was deemed to be an administrative exercise. The appellant subsequently applied to the Commissioner after the rejection for granting single registration, citing that the power vested with the Commissioner.

The presiding judge, M.V. Ravindran, opined that the issue at hand was an administrative exercise that could have been initiated either suo-moto by the Commissioner or on reference from the Assistant Commissioner. The judge found that both lower authorities had erred in their decisions. It was determined that the amendment to the registration certificate should be addressed and dealt with by the Commissioner in Raipur. Consequently, the impugned orders were set aside, and the matter of granting a Single Registration Certificate was remanded to the Commissioner in Raipur. The Commissioner was directed to consider the application dated 14/06/07 and dispose of it promptly, within a period not exceeding 3 months from the date of the pronouncement of the order. As a result, the appeals were disposed of, and the judgment was dictated and pronounced in open court.