M/S MADAN BABU KESARWANI Vs. CCE, ALLAHABAD

JUDGEMENT

(1.) THE issue involved in this case is whether the registration granted to the Appellant under Rule 9 of Central Excise Rules, 2002 on 16.9.03 is valid or whether it is required to be cancelled, as ordered in the impugned order. The firm M/s Shivaji Biri Works was having Central Excise licence even prior to 29.8.1985 on which date the proprietor died. Thereafter the firm obtained licence/registration in the name of the wife of deceased proprietor and subsequently in the name of Madan Babu Kesarwani. The latest registration granted consequent to change in procedures, jurisdiction etc. in the name of Shri Madan Babu Kesarwani was on 16.9.2003. The brother of the Appellant objected to grant of such registration and proceedings were started by Central Excise officers to cancel such registration based on complaints from his brothers, who apparently were stating claim of registration. In fact the brothers had filed a writ petition in the High Court of Allahabad vide W.P No. 533 of 2007 which has been dismissed for non -prosecution by order dated 4.12.2007.

(2.) I have heard arguments on both the sides.