2018 (2) TMI 629 - AT - Central Excise

Single registration for different units - effective date - Held that - Hon ble Supreme Court in the case of Commissioner of Central Excise v. M.P.V. & Engineering Industries 2003 (3) TMI 107 - SUPREME COURT OF INDIA , held that the benefit of the registration is extended from the date on which the application for grant of registration was made. Thus, when the application was made from that date the appellant was entitled for the benefit of single registration. Quantification is needed to get the benefit and undertake to supply all the data to the adjudicating authority - appeal allowed by way of remand.

Summary

Issues:
1. Appeal against order-in-original for single registration for two units
2. Transfer of goods for captive consumption without duty payment
3. Entitlement for single registration post court orders
4. Job-workers unit in Hyderabad and goods supplied

Analysis:
The appellant filed an appeal against the order-in-original rejecting the application for single registration for two units, Plant I and Plant II. The Tribunal previously set aside this order, which was further upheld by the High Court. The appellant was found entitled to single registration post the High Court's decision. Goods were transferred between the two plants for captive consumption without duty payment, leading to a demand by the Department, prompting the appellant to file the present appeal.

After hearing both parties, it was noted that the appellant became entitled to single registration from the date of the application, following the Supreme Court's ruling in a relevant case. However, it was also revealed that the appellant had a job-workers unit in Hyderabad to which goods were supplied, not quantified in the appeal, and not considered by the competent authority regarding single unit registration.

During arguments, the appellant's counsel acknowledged the need for quantification and offered to provide all relevant data to the adjudicating authority. Consequently, the impugned order was set aside, and the matter was remanded to the original authority for a fresh decision after examining all data and materials. The possibility of admitting fresh evidence was mentioned, with the appellant to be given a fair hearing as per legal requirements.

Ultimately, the appellant's appeal was allowed by way of remand, with both parties in agreement with the decision. The judgment was dictated and pronounced in the open court.