https://www.taxtmi.com/caselaws?id=1314 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. en-us Fri, 15 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1314 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. Case-Laws Central Excise Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1314