https://www.taxtmi.com/caselaws?id=246568 Under the central excise registration framework, a common registration request required the proper officer to assess the application case by case, hear the applicant, and decide whether two premises formed part of the same factory. Because that exercise involved evaluation of relevant material and interlinked manufacturing processes, it was treated as quasi-judicial in nature. On that basis, the resulting decision on the registration request was not regarded as appealable to the Commissioner (Appeals), and the Commissioner (Appeals) was held to lack jurisdiction to direct further action on that decision. en-us Tue, 28 Aug 2012 00:00:00 +0530 Thu, 13 Apr 2017 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246568 Under the central excise registration framework, a common registration request required the proper officer to assess the application case by case, hear the applicant, and decide whether two premises formed part of the same factory. Because that exercise involved evaluation of relevant material and interlinked manufacturing processes, it was treated as quasi-judicial in nature. On that basis, the resulting decision on the registration request was not regarded as appealable to the Commissioner (Appeals), and the Commissioner (Appeals) was held to lack jurisdiction to direct further action on that decision. Case-Laws Central Excise Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246568