2010 (7) TMI 470

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....haskar, JDR, for the Appellant. Shri Sahil Narang, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. IND-I/199/2007 dated 13-12-2007. 2. Heard both sides. 3. The respondent has a manufacturing unit at Negda falling under Indore Commissionerate. The respondent's Head Office is situated at ....

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....27/05 dated 7-6-05, the respondent was under obligation to make an application "for registration within a period of 30 days of the commencement of the business or the 16th day of June, 2005, whichever is later" Since the respondents were in business for long, they ought to have taken the registration on or before 16th day of June, 2005. 5. Learned Advocate for the respondents submits that ....

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....one month time for registration. The Department's contention is that that the existing unit should have registered on or before 16-6-05, when the notification came into effect. It does not stand to reason that the existing unit is given only 10 days' time from the date of issue of Notification from 7-6-05 and that they are required to take registration before the date of commencement of the notifi....