Validity of excise invoices from additional storage tanks accepted where tanks were within the registered premises and amendment was acknowledged.

Excise invoices issued for dispatches from additional storage tanks within the same registered premises were treated as valid because the registration certificate covered the premises, not each individual tank. Applications to include the tanks were treated as amendments to the existing registration, and once acknowledged, the amendment took effect. The Department did not dispute that the premises were already registered, the tanks were within that premises, or that inclusion applications had been made. In the absence of deliberate defiance of law or mala fide intention, and having regard to the requirement that registration be granted within seven days, no legal infirmity was found in the lower authority's order and the Revenue's appeal failed.

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Issues: Whether excise invoices issued for dispatches from additional storage tanks located in the same registered premises were invalid for want of specific inclusion of those tanks in the registration certificate.

Analysis: The registration certificate was issued for the premises and not for individual tanks. The applications seeking inclusion of the additional tanks were treated as applications for amendment of the existing registration, and on acknowledgment the amendment became effective. The Department did not dispute the factual finding that the premises were already registered, that the additional tanks were within the same premises, or that the applications for addition had been made. In the absence of any deliberate defiance of law or mala fide intention, and having regard to the requirement under Notification No. 36/2001 (N.T.) dated 26-6-01 that registration be granted within seven days, no legal infirmity was found in the lower authority's order.

Conclusion: The invoices issued from the additional tanks were held to be valid, and the Revenue's appeal failed.

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