https://www.taxtmi.com/caselaws?id=233932 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It found that the factory's registration for manufacturing cigarettes under the Central Excise Act was valid, as the Industrial (Development & Regulation) Act's licensing requirements were not mandatory for units with 8 to 10 workers. The Tribunal highlighted that the Central Excise Act and Rules did not mandate an industrial license for obtaining Central excise registration, and the Chief Commissioner's instructions did not impose such a condition. Therefore, the Assistant Commissioner's rejection based on worker count was deemed incorrect. en-us Wed, 20 Feb 2013 00:00:00 +0530 Wed, 07 Aug 2013 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233932 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It found that the factory's registration for manufacturing cigarettes under the Central Excise Act was valid, as the Industrial (Development & Regulation) Act's licensing requirements were not mandatory for units with 8 to 10 workers. The Tribunal highlighted that the Central Excise Act and Rules did not mandate an industrial license for obtaining Central excise registration, and the Chief Commissioner's instructions did not impose such a condition. Therefore, the Assistant Commissioner's rejection based on worker count was deemed incorrect. Case-Laws Central Excise Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233932