(1.) This Writ petition has been preferred under Article 226 of the Constitution of India against the judgment and order dated 5.12.2001 passed by respondent No. 2 The Customs, Excise & Cold (Control) Appellant Tribunal, New Delhi under Section 35 (c) (1) of the Central Excise Act 1945 (in short called 'Act') allowing the appeal directing both the divisions for a common central registration or transfer of the credit from distillery division to the Sugar Division by setting aside the order passed by the Commissioner Central Excise. Heard Sri Subodh Kumar, learned counsel for the petitioner as well as Sri Bharat Ji Agrawal, learned Senior Advocate alongwith Sri Piyush Agrawal, learned counsel for the respondents.
(2.) The facts necessary for adjudication of the present writ petition are that the appellant company has two manufacturing Divisions, one of them manufacturing Sugar and Molasses and the other manufacturing Industrial and potable Alcohol. The Sugar Division and the Chemical (Distillery) Division are located across a public road. They have separate Central Excise registration and are maintaining separate statutory records. The respondent wanted to have a common registration for the two divisions and, accordingly, applied to the jurisdictional commissioner of Central Excise. The Commissioner, after enquiries conducted through his subordinate officers, rejected the application. The decision of the Commissioner was ultimately communicated to the respondent company by the jurisdictional Assistant Commissioner by letter dated 24.8.2001 which was accompanied by a copy of letter dated 22.8.2001 of the Additional Commissioner (Tech). of Central Excise addressed to the Assistant Commissioner. The two letters, read together, communicated to the respondent comp. That their application for common registration had been rejected by the commissioner on the ground that the appellants' two divisions could not be considered to be situated in the same place of business and, therefore, a common registration would not be granted in view of the decision of the Bombay High Court in the case of Jenson & Nicholson (India) Ltd. v. Union of India (1981) ELT 128 (Bom).
(3.) The appeal before the Tribunal was preferred against the above order dated 24.8.2001.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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