2018 (1) TMI 957

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..... ration would be deemed to have been granted on expiry of the period prescribed in the Notification. As such, when the Officers visited the factory, after the expiry of the said period, it has to be held that the registration was deemingly given to the assessee, thus, not justifying any confiscations or penalties imposed - appeal allowed - decided in favor of appellant.
Mrs. Archana Wadhwa, Member (Judicial) Decided On Merits, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The appellant is engaged in the manufacture of Branded Pan Masala & Branded Scented Tobacco. They applied for the registration with the Central Excise Department on 05/09/2013. As per Notification No.35/2001-CE .....

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..... penalty of ₹ 17,843.00/- was imposed under Rule 25 of the Central Excise Rules and penalty of ₹ 5,000.00/- was imposed under Rule 27 of the Central Excise Rules, 2002. 4. On appeal against the above order, the Appellate Authority set aside the confiscation of the machines as also imposition of penalty under Rule 27 of the Central Excise Rules, 2002. However, he upheld confiscation of the final products as also imposition of penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. Hence, the present appeal filed by the appellant. 5. For better appreciation of the order of Commissioner (Appeals) relevant paragraph is being reproduced as under:- "I observe that the appellan .....

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..... ays expired on 17/09/2013. If the Authorities has received the application and had not granted the registration by that time, the purpose of visit of the Officers in the assessee's factory on 18/09/2013, seems to be a mystery. Instead of granting the registration, the Officers chose to visit the factory only to find that the appellant had started their manufacturing process. Once the Notification prescribes the period within which the registrations has to be granted, the registration would be deemed to have been granted on expiry of the period prescribed in the Notification. As such, when the Officers visited the factory, after the expiry of the said period, it has to be held that the registration was deemingly given to the assessee, thus, .....

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