2012 (6) TMI 742 - AT - Central Excise

Entitlement to registration certificate as per Rule 9 of the Central Excise Rules, 2002 - Revenue contends that respondent is not entitled for more than one registration in the same campus - Held that - According to Rule 9 of Central Excise Rules, 2002, different activities carried out by an assessee which are recognised under the law can be registered separately. There is nothing on record to show any mala fide in the approach of the respondent to disagree to the conclusion of the learned Commissioner (Appeals). Accordingly, there is no infirmity in the order passed by the Commissioner (Appeals) - Decided against Revenue.

Summary

Issues: Revenue's appeal on entitlement for more than one registration in the same campus.

In this case, the main issue revolved around the entitlement of the respondent for more than one registration in the same campus. The Revenue contended that the respondent should not be allowed more than one registration for carrying out business activities from the same campus. The Revenue raised an appeal stating that the learned appellate authority erred in permitting multiple registrations for the same respondent within the same campus.

The Commissioner (Appeals) carefully analyzed the case and concluded that there was no restriction in the Central Excise manual regarding obtaining multiple registration certificates in the same premises, as long as the premises were well-defined by area and boundaries. The appellant had submitted a proper ground plan and all necessary documents for obtaining registration, as per the requirements in the CBEC manual. Therefore, the Commissioner held that the appellant was entitled to obtain a registration certificate under Rule 9 of the Central Excise Rules, 2002.

The factual background revealed that the respondent had applied for registration as a first-stage dealer to deal in copper wire rods, and this registration was granted. However, upon verification, it was found that the respondent had obtained two registrations - one for manufacturing and another for trading the same type of goods manufactured. The Revenue argued that this practice was impermissible, while the respondent's counsel contended that there was no legal prohibition against having two registrations.

Upon hearing both sides and examining the law, it was determined that Rule 9 of the Central Excise Rules, 2002 allowed for different activities carried out by an assessee to be registered separately if recognized under the law. Since there was no evidence of any malafide intent in the respondent's actions, the conclusion of the Commissioner (Appeals) was upheld. Consequently, the appeal by the Revenue was dismissed, as there was no error found in the order passed by the Commissioner (Appeals).