2010 (5) TMI 276

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....ni and Sachin Aggarvanshi are the partners of the Appellant firm. Since at the time of issue of registration certificate, there was no plot number allotted, the registration certificate mentioned the location of M/s. Sidh Industries by mentioning the name of buildings and roads m the East, West, North & South of the premises of M/s. Sidh Industries. However, the plot Nos. were allotted in 2009 and Registration No. of this plot is 200, Sector 19, Block 'B'. 1.2 In April' 07, Sh. Sachin Aggarvanshi was summoned by the Central Excise Officers in connection with some other case and at that time, when the address given in the registration certificate was verified, nothing was found at that place. Statement of Sh. Sachin Aggarvanshi was record....

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.... registered dealer from the premises at plot No. 200, Sector 19, Jassran Road, Mandigobindgarh w.e.f. Dec'05, had never operated from that premises and though according to the Appellant firm, they shifted to a new premises w.e.f. 1-4-06, no intimation had been given. It is in these circumstances that a show cause notice dated 13-4-07 was issued to the Appellant firm and their partners for cancellation of their registration and also for imposition of penalty on them under Rule 26 of Central Excise Rules, 2002. 1.3 The show cause notice was adjudicated by the Dy. Commissioner vide order-in-original dated 9-7-07 by which the registration of the Appellant firm as registered dealer was cancelled w.e.f. 1-4-06. Besides this, penalty of Rs. 10,....

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....m the premises whose address is given in the registration certificate, that from the statement of landlord and also from the statement of the owner of the neighbouring premises, it is clear that the Appellant had vacated the premises within six months after taking the same on rent; that the Rent Agreement of the Appellant firm with landlord of the premises is of 9-6-05 and the same was vacated within six months and since the registration certificate was granted in Dec'05, it shows that the Appellant firm had never operated from these premises, that when registered dealer had no premises to conduct his business and store the duty paid goods, it is doubtful as to how invoices were being issued; that in view of these circumstances, the adjudic....