9911796707
TMI Blog2011 (2) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no sale - Revenue neutrality - find strong force in the contention of assessee that the registration certificate should have been issued effective from 2001. Having not done so they cannot be put to further difficulty by demanding differential duty - assessee has a prima facie case has been made for the waiver of pre-deposit of the amount involved - Decided in favor of the assessee. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities for giving single registration for plant 1 and 2. The said application was kept pending by the lower authorities for quite sometime. Having not got the single registration from the lower authorities, the appellant moved a Writ Petition No. 3485/05 before the Hon ble High Court seeking relief. Hon ble High Court vide judgment dated 23-2-2005 directed the lower authorities for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period. It is his submission that no duty is payable and question of differential duty does not arise. Entire issue is revenue neutral as unit 1 and unit 2 is of the same assessee. He would rely upon the judgment of the Supreme Court in CCE v. MPV Engineering Inds. 2003 (153) E.L.T. 485 (S.C.) for the proposition that the registration application for single application was made in 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rality arises. We also find strong force in the contention of the ld. counsel that the registration certificate should have been issued effective from 2001. Having not done so they cannot be put to further difficulty by demanding differential duty. In view of this, we find that the assessee has a prima facie case has been made for the waiver of pre-deposit of the amount involved. Application for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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