2016 (4) TMI 1411 - AT - Central Excise

Appealable Order or not - correspondences between the jurisdictional Assistant Commissioner and the Superintendent Central Excise Jamnagar - exclusion of Single Buoy Mooring area from the ground plan without assigning any reason - HELD THAT - The matter is remanded to the original authority who is the proper officer under the law for grant of Central Excise registration to reconsider the issue afresh and record reasons while disposing the Application for registration in any manner after giving an opportunity of personal hearing to the Appellant/Assessee. Appeal allowed by way of remand.

Summary

Issues:
1. Central Excise Registration approval for manufacturing excisable goods.
2. Exclusion of Single Buoy Mooring area from the ground plan.
3. Appeal against the decision of the Assistant Commissioner and Superintendent.
4. Lack of reasons for excluding the Single Buoy Mooring area.
5. Remand of the matter to the original authority for reconsideration.

Central Excise Registration Approval:
The Appellant sought Central Excise Registration for manufacturing excisable goods, submitting a ground plan with the application. The Assistant Commissioner communicated post facto approval, excluding the Single Buoy Mooring area. The Appellant, dissatisfied, appealed to the Ld. Commissioner (Appeals). The Appellant argued proper filing of the registration application and arbitrary exclusion of the Single Buoy Mooring area without reason.

Exclusion of Single Buoy Mooring Area:
The Appellant contended that the Single Buoy Mooring area was excluded from the ground plan without justification, causing grievance. The Revenue's Authorized Representative acknowledged the communication and proposed sending the case back to the original authority to provide reasons for not considering the Single Buoy Mooring area for registration. Both parties agreed to this proposal.

Appeal Against Assistant Commissioner and Superintendent:
The Superintendent (Appeals) informed the Appellant that the correspondences between authorities were not appealable orders, directing the Appellant to address the jurisdictional authority. The matter was appealed, leading to the present Appeal.

Lack of Reasons for Exclusion:
The lack of reasons for excluding the Single Buoy Mooring area from registration was highlighted by both the Appellant and the Revenue's Authorized Representative. The need for the original authority to reconsider the issue and provide reasons for their decision was emphasized.

Remand of the Matter:
The Tribunal remanded the matter to the original authority, the proper officer for Central Excise registration, to reevaluate and record reasons for their decision. The Appellant was granted a personal hearing opportunity. The Appeal was disposed of accordingly, emphasizing the importance of providing reasons for decisions in such matters.