9911796707
TMI Blog2012 (8) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... In this context, the provisions of Chapter 2 of CBEC’s Excise Manual of Supplementary Instructions, 2005 become relevant. - Commissioner is the proper officer to deal with an application for common registration and that he shall take into account all the relevant factors while dealing with such an application. This would, in turn indicate the applicant requires to be heard so that he/they would get an opportunity to place before the Commissioner all those factors which according to him/them are relevant to the application for registration. However, as per the above instructions, the burden is on the Commissioner to decide ultimately the relevance of all the factors and then to reckon them in the context of dealing with the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the registration certificate issued in respect of Shed No.B-1, Industrial Estate, Sagar Road, Shimoga. That application sought inclusion of a new shed bearing No.N8/2 in the existing registration certificate. The respondent received a letter dt. 05/11/2009 of the Deputy Commissioner(Tech.), office of the Commissioner of Central Excise, Customs and Service Tax, Mysore, which read as follows:- 2. In this regard, I am directed to inform that on thorough examination, the Commissioner has rejected your request for grant of single registration in respect of your existing premises i.e. at Shed No.B-1, Industrial Estate, Sagar Road, Shimoga and new shed bearing No.N8/2 which are way apart from each other and do not satisfy the required conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to these provisions, the learned Superintendent (AR) has argued that the respondent s application called for a speaking order of the Commissioner concerned in exercise of quasi-judicial power and that any such order should be appealable to the CESTAT. In other words, the learned Commissioner (Appeals) has no jurisdiction in the matter. We have heard the learned counsel for the respondent, who has made an endeavour to justify the view taken by the Commissioner (Appeals). 5. After giving careful consideration to the submissions, we have found great force in the submissions made by the learned Superintendent (AR). Indisputably, Section 6 of the Central Excise Act provides that any person who is engaged in the production or manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises. (3) Common electricity supplies. (4) There is common labour/work force. (5) Common administration/work management. (6) Common sales tax registration and assessment. (7) Common Income Tax assessment. (8) Any other factor as may be indicative of inter-linkage of the manufacturing processes. This is not an exhaustive list of indicators nor is each indicator necessary in each case. The Commissioner has to decide the issue case by case. It appears from the above instructions of the Board issued under Rule 9 ibid that the Commissioner is the proper officer to deal with an application for common registration and that he shall take into account all the relevant factors while dealing with such an application. Even the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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