9911796707
TMI Blog2017 (11) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajesh Chibber, Advocate - for the appellant Shri G.R. Singh, AR - for the respondent ORDER Per: Anil Choudhary 1. The issue in this appeal is whether the Ld. Commissioner (Appeals) have rightly upheld the revocation of registration of the appellant along with penalty of ₹ 5000/- under Rule 26(2) of CER, 2002. 2. The brief facts of the case are that the appellant, having Central Excise Registration No.AAKCS2344AXD001 as a Dealer under Rule 9 of the Central Excise Rules, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having the arrangement of receipt, loading, unloading, store and dispatch of the goods and also held that the appellant has contravened the provisions of the Section 6 of the Central Excise Act, 1944 and Provisions of Rule 9 11 of the Central Excise Rules, 2002 read with Notification No.35/2011-CE(NT) dated 26.06.2001 (as amended). Accordingly, the adjudicating authority vide impugned order, ordered to revoke the registration issued to appellant under sub-para (7) of Para [1] of Notification No.35/2001-Central Excise (NT) dated 26.06.2001 (as amended) and imposed penalty of ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their registered address with the department at M-10 Ganpati Plaza, Bhiwadi, and it appears that they are clandestinely passing on the credit. It was proposed to revoke the registration granted earlier in the year 2006 and also impose the penalty under Rule 26 CER of 2006. 7. The appellant contested the Show Cause Notice by filing reply dated 26th December 2015 wherein they stated that they are continuing to do business without interruption, and since 2014 at the new location being Verdaman Market, Main Road, Bhiwadi. But 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 issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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