BOROCHEMIE INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule; by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal.

(2.) The Petitioners engage inter alia in the importation and sale of goods such as Borax Pentahydrate. The goods imported are sold to customers across the country. The petitioners submitted an application on 21 January 2002 for obtaining Central Excise registration of their premises. The Third Respondent - the Superintendent Central Excise, Range-II, Division-H, Mumbai-IV - issued a registration certificate on 25 January 2002. At the time of registration, the petitioners were carrying on business from the following address :

(3.) The petitioners imported 400 metric tons of Borax Pentathydrate under a Bill of Entry for home consumption dated 26 May 2010. The goods were cleared and in June 2010, they were sold to various customers across the country under 27 invoices. According to the Respondents, the Department objected to this action as the Registration Certificate that was issued to the petitioners did not reflect the correct address. The Department issued a letter to the jurisdictional Central Excise authority of the purchasers of the goods from the petitioners asking them to initiate action against the purchasers for the recovery of Cenvat credit availed of on the basis of the Cenvatable dealer's invoices. Accordingly, it was stated that the jurisdictional Central Excise authorities have issued notices to the purchasers which are pending adjudication.