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TMI Blog2013 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the Notification by the board. The board has issued Notification No. 35/2001-CE (NT) and also Notification No. 36/2001-CE (NT) under Rule 9 (3). None of these notifications prescribe any condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate. In view of this, the order passed by the Assistant Commissioner refusing the registration is not correct. - Appeal No. 3287 of 2012 (SM) - 55671/2013(PB) - Dated:- 20-2-2013 - Rakesh Kumar, J. For the Appellant: Ms. Shweta Bector, Authorized Representative (DR) For the Respondent: Shri G.K. Sarkar, Advocate JUDGEMENT Per. Rakesh Kumar:- The respondent have set up a factory for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/2009-CX dated 4/11/09 the legal position regarding requirement of obtaining industrial licence by cigarette manufacturing unit under Industrial (Development Regulation) Act, has been clarified vide Commerce Ministry letter No. 9 (3) 2009-IP dated 8th September 2009 according to which under Industrial (Development Regulation) Act, 1951, cigarettes and cigar of tobacco and manufactured tobacco substitutes are a compulsory Industrial licensable item, that Commissioner (Appeals) has not considered and appreciated the instructions issued by the Office of the Chief Commissioner, and that the instructions issued by Chief Commissioner are binding on the subordinate offices of the department and in view of this, the impugned order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactures, or carry on trade, holds private store room or warehouse or otherwise uses excisable goods, shall get registered. Sub-rule (3) of Rule 9 provides that registration under sub-rule (1) shall be subject to such conditions, safeguards and procedures as may be specified by the Notification by the board. The board has issued Notification No. 35/2001-CE (NT) dated 26/6/01 as amended from time to time and also Notification No. 36/2001-CE (NT) dated 26/6/01 as amended from time to time under Rule 9 (3). None of these notifications prescribe any condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate. In view of this, the order passed by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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