9911796707
TMI Blog2000 (9) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of parts of machinery used for setting up sugar, cement and other such plants. For this purpose it purchases various items which are manufactured by others for supply by it to its customers in pursuance of contracts for such plants. In order to issue invoices in terms of Notifications 32/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are to be kept. Sub-rule (3) of Rule 174 specifically provides if there are more than one premises requiring permission registration the person concerned should obtain separate registration for each of the premises. Sub-rule (4) stipulated the validity of the registration only for the premises specified in such certificate. The application for registration under Rule 174 by the appellant itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of such permission. We note that while the Assistant Collector has rejected the registration only on the ground that 'permission under rule 51 has not been obtained'. The Commissioner (Appeals) has gone one step further. He has held that the manufacturing place cannot be treated as trading place for the other goods brought from the market, and there is no reason for bringing them into the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are now told by the advocate for the appellant, V.S. Nankani, that the appellant proposes to approach the Commissioner or the competent authority for permission under Rule 51A. We therefore order that the appeal before the Commissioner (Appeals) shall be kept pending till such time as the application for permission under Rule 51A are disposed of by the competent authority. The Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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