TaxTMI 
TaxTMI 
2009 (7) TMI 614
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....of the case, in brief, are that the respondents obtained Central Excise Registration Certificate No. ABBPA 1684QXN002 dated 16-5-2005 issued by the jurisdictional Central Excise Officers. On 21-6-2005, Range Officers verified the factory premises and found some construction work was going on and plant and machinery was yet to be installed. A show cause notice dated 9-1-2006 was issued to show caus....
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....erusal of the records, the main contention of the Id. DR is that the respondents had grossly violated the provisions of Rule 22(3) of the Rules as they failed to supply the records despite many letters written by the jurisdictional officers. It is also contended that the respondents failed to supply the duty paying documents on the basis of which they have taken credit and also the invoices on the....
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....r units. 5. I find that the Original Authority suspended the Registration Certificate on the ground that the respondents failed to supply the relevant records. It is seen that during the visit, the respondents did not complete the manufacturing activities inasmuch as plant and machinery were not installed completely. The Original Authority suspended the Registration Certificate with the apprehens....