9911796707
TMI Blog2016 (2) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... required for separate registration as per 3.2 of Chapter 2 of the said rules - the appellant is having registration certificate for plot no. 53/19 and premises no. 53/1 is the integral part of plot no. 53 both the units have been separated by a private road and not by public road. Therefore, the appellant is not required for separate registration of both the premises separately. In these circumstances, the appellant has complied with the condition of Rule 9 of Central Excise Rules, 2002 and no separate registration is required. The ld. Commissioner (A) have only denied the registration on the premises that the amendment has been granted by Assistant Commissioner and not by the Commissioner of Central Excise. This cannot be the ground for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es below, denied amendment in the registration certificate and also imposed penalty under Rule 27 of the Central Excise Rules, 2002. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that initially the appellant applied for amendment in registration the same was allowed and later on, a show cause notice has been issued by invoking extended period of limitation which is not sustainable in the eyes of law. The ld. Counsel further submits that plot no. 53/19 is the part of a composite plot number 53 on which the owner of the plot has made 19 units and internal road for private use has been constructed. The appellant is an integral part of the said plot no. 53 and having a gate between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 process. 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. 7. On going through the aforesaid provisions, I find that the appellant is having registration certificate for plot no. 53/19 and premises no. 53/1 is the integral part of plot no. 53 both the units have been separated by a private road and not by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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