9911796707
TMI Blog2017 (11) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002, engaged in trading of Ferrous Waste and scrap and was issuing Cenvatable invoices & passing on Cenvat credit of Central Excise duty. 3. During the course of verification of premises of the appellant by Anti-Evasion team of Central Excise Division-I, Bhiwadi, on 27.11.2014, the said premises was found closed and a sign board of 'M/s Jamia Air conditioners & Engineers' was found affixed on the above premises and it was found that the premises belongs to Sh. Krishna Kumar of Rewari. Statements of Sh. Pradeep Agarwal, Director of the appellant were recorded on 05.01.2015 under which he stated that their registered office under Companies Act is situated at 27/10, Punjabi Bagh Extn., New Delhi-26 and they have very few transaction from Bhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise (NT) dated 26.06.2001 (as amended) and imposed penalty of Rs. 5,000/- on the appellant under Rule 26(2) of the Central Excise Rules, 2002. 4. Being aggrieved, the appellant preferred appeal before Commissioner (Appeals), who vide impugned order, was pleased to reject the appeal by confirming the order passed by original authority. 5. Being aggrieved, the appellant-assessee is before this Tribunal. The Ld. Counsel appearing for the appellants states that the appellant assessee is a private ltd. company, having registered office at Punjabi Bagh, New Delhi-26. 6. The appellant assessee was granted registration by the Central Excise Department for its branch office at Bhiwadi, as a registered dealer vide registration certificate date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to inadvertence, they failed to inform the department (new address) for necessary amendment in the registration certificate. They informed that due to the Show Cause Notice issued to them and some letters were issued to their buyers proposing denial of credit due to which the buyers have stopped their payments. 8. After filing reply to the Show Cause Notice the appellant also filed the application for amendment in the registration certificate which was received by department on 16th November 2006. Thereafter copy of the amended registration certificate was issued on 15th December 2015 by the office of the Deputy / Assistant Commissioner of Central Excise division. It is evident that the department have recognized them as a continuous d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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