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TMI Blog2015 (1) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal, which has merely followed the decision of the Bombay High Court in Sharda Motor Industries Ltd. (supra). In view of the aforesaid position, the present appeal does not have merit and has to be dismissed - Decided against Revenue. - CEAC No. 65 of 2014 and C.M. No. 13011 of 2014 - - - Dated:- 12-8-2014 - Sanjiv Khanna and V. Kameswar Rao, JJ. Shri Rahul Kaushik, Advocate, for the Petitioner. ORDER The respondent-assessee had units in different parts of the country. By application dated 17-3-2006, the respondent-assessee filed their consent to be administered in the Large Taxpayers Unit at Delhi. The said consent mentioned the plants at Chennai, Gurgaon, Nasik, Haridwar and Greater Noida with details of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the reason that Nasik and Kancheepuram units were not included in the original list. Counsel also relies upon the notification dated 30-9-2006, which as noted above, was issued after the respondent-assessee had filed their application on 17-3-2006. 3. As far as Nasik unit is concerned, the said unit had filed a writ petition being W.P. No. 9450/2010, titled Sharda Motor Industries Ltd. v. Union of India, - 2011 (267) E.L.T. 634 (Bom.) before the Bombay High Court and vide judgment dated 17-2-2011, it was held as under : 8. The Petitioner admittedly is a LTU and operating its accounts since 2006 for which Petitioner has received the acceptance of the Respondent. It is not disputed by the Petitioner that the Petitioner did not me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LTU authorities, New Delhi about the transfer of education cess and SHE cess from Nasik plot No. 112 unit to Nasik plot No. 51 unit. It has also addressed to LTU authorities intimating about the transfer of Cenvat credit from Nasik Plot No. 51 unit. A letter was sent by the Dy. Commissioner of LTU, New Delhi dated 11-9-2009 is addressed to the Petitioner unit at Survey No. 52/1 behind CEAT company, Nasik Unit informing that the letter of undertaking furnished by the unit in terms of notification for covering clearance of export has been accepted by the Dy. Commissioner of Central Excise and Service Tax LTU, New Delhi. 9. Thus, the Petitioner has intimated about the new units and the acceptance letter by the Respondent in respect of Nasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue since inception have proceeded on the footing that the Petitioner had opted for the LTU facility not only for the six units but also in respect of all the other units set up subsequent to the initial consent letter. This is evident from the fact that since inception the Petitioner has been filing ER-1 returns in respect of all the units (including the subsequently set up unit at Nashik) before the LTU at Delhi and even the LTU Delhi has treated that all the units of the Petitioner are governed by the LTU at Delhi and in fact permitted clearances for exports from the subsequently set up unit at Nashik. It is not in dispute that the local excise authorities apart from registering the new unit at Nashik have not administered the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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