2016 (1) TMI 429 - AT - Central Excise

Rejection of request for inclusion of premises situated at Plot No 3210 and 3201/A into the existing Central Excise registration of the appellant - Held that - There is a subsequent development in this matter, in so far after filing of this appeal, the appellant obtained a separate registration certificate in respect of the same premises for manufacturing of the goods. The Adjudicating Authority observed that the said premise is used for storing of the goods. But, the fresh registration certificate was issued to the appellant by the Dept. for manufacture of goods. At this stage, the Learned Advocate on behalf of the appellant submits that liberty may be granted to file application for merger of both the registration certificates and to issue a single registration certificate. In our considered view, the appellant has right to file application for single registration certificate. As there is change of circumstances, we direct that the Adjudicating authority should examine the application if filed, after giving a fresh look without considering the findings in the present impugned order. - Appeal disposed of.

Summary

Issues involved:
1. Inclusion of new premises in existing Central Excise registration certificate.

Analysis:
The case involved the issue of whether the premises purchased by the appellants, located opposite to their factory, should be included in their existing Central Excise registration certificate. The appellants, engaged in the manufacture of Insecticides and Pesticides, sought to amend their registration certificate to include the newly acquired property. The Commissioner, Central Excise, Customs, and Service Tax rejected their request, leading to the appeal. The appellant argued that the new premises were essential for storing finished goods, which is part of the manufacturing process. They also highlighted that a separate registration certificate had been obtained for the new premises for manufacturing excisable goods. The Revenue, however, supported the Adjudicating Authority's decision based on a Board Circular, stating that the inclusion was unnecessary due to the separate registration obtained.

The Tribunal noted a subsequent development where the appellant acquired a separate registration certificate for the new premises for manufacturing goods, contradicting the initial observation that it was only for storage. The appellant then requested the merger of both certificates into a single registration. The Tribunal acknowledged the change in circumstances and granted the appellant the right to apply for a single registration certificate. It directed the Adjudicating Authority to re-examine the application without being bound by the previous decision. Consequently, the appeal was disposed of with this observation, allowing the appellant to proceed with the application for a single registration certificate.