2015 (10) TMI 1961

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....he Appellant. Shri M.S. Negi, Authorized Representative (DR), for the Respondent. ORDER The appellant are manufacturers of tractor parts chargeable to Central Excise duty. Their old name was M/s. R.I. Agri Engineers Pvt. Ltd. and their factory was located at Village Bhama Kalan, Machhiwara, Ludhiana. Later on they set up a new factory at Machhiwara Road, Bhama Kalan, Machhiwara, Ludhiana ....

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....r-in-appeal dated 31-10-2012 against which this appeal has been filed. 2. Heard both the sides. 3. Shri Kamaljeet Singh, Advocate, the learned Counsel for the appellant, pleaded that the only objection of the Department is that the invoices issued by the service providers are in the name of M/s. R.I. Agri Business Pvt. Ltd., Machhiwara, Ludhiana, not in the name of the appellant, t....

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....rrect. 4. Shri M.S. Negi, the learned DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that the while the registration certificate is issued for Machhiwara Road, Bhama Kalan, Machhiwara, the agreement for construction mentions the construction of building at Kohara, Machhiwara and that the perusal of the contents of the agreement reve....

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.... the name of the appellant i.e. M/s. AMA India Enterprises (P) Limited, Machhiwara Road, Bhama Kalan, Machhiwara. It is seen that the appellant under their letter dated 9-4-2009 addressed to the Assistant Commissioner had intimated about change of their name from M/s. R.I. Agri Engineers Pvt. Ltd. to M/s. AMA India Enterprises (P) Ltd. Beside this, there is also a letter dated 18-2-2010 of Superin....