2012 (8) TMI 846

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....g the miscellaneous application, we take up the appeal itself for final disposal. 2. The respondent had applied on 15/09/2009 for inclusion of additional premises in the registration certificate issued in respect of Shed No.B-1, Industrial Estate, Sagar Road, Shimoga. That application sought inclusion of a new shed bearing No.N8/2 in the existing registration certificate. The respondent received a letter dt. 05/11/2009 of the Deputy Commissioner(Tech.), office of the Commissioner of Central Excise, Customs and Service Tax, Mysore, which read as follows:- 2. In this regard, I am directed to inform that on thorough examination, the Commissioner has rejected your request for grant of single registration in respect of your existing premis....

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....Central Excise Rules, 2002. She has also referred to the relevant provisions contained in Chapter 2 of the CBEC's Excise Manual of Supplementary Instructions, 2005. With reference to these provisions, the learned Superintendent (AR) has argued that the respondent's application called for a speaking order of the Commissioner concerned in exercise of quasi-judicial power and that any such order should be appealable to the CESTAT. In other words, the learned Commissioner (Appeals) has no jurisdiction in the matter. We have heard the learned counsel for the respondent, who has made an endeavour to justify the view taken by the Commissioner (Appeals). 5. After giving careful consideration to the submissions, we have found great force in the s....

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....ally used in other premises for manufacture of final products. (2) Large number of raw materials are common and received/proposed to be received commonly for both/all the premises. (3) Common electricity supplies. (4) There is common labour/work force. (5) Common administration/work management. (6) Common sales tax registration and assessment. (7) Common Income Tax assessment. (8) Any other factor as may be indicative of inter-linkage of the manufacturing processes. This is not an exhaustive list of indicators nor is each indicator necessary in each case. The Commissioner has to decide the issue case by case. It appears from the above instructions of the Board issued under Rule 9 ibid that the Commissioner is the ....