2007 (1) TMI 274

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....multaneously, M/s. Karnataka Dyeing & Printing Mills Pvt. Ltd. (hereinafter referred to as M/s KDPMPL) who had taken over the assets and liabilities of M/s. KGPF submitted an application for obtaining Central Excise Registration. Shri R.M. Agarwal who was partner in M/s. KGPF was a Director of M/s. KDPMPL, the other Director being one Shri R.D. Gupta. On scrutiny of documents submitted by both, it was noticed that cases of clandestine removal of processed goods were booked against M/s. KGPF in 1991 and 1998, and that the demands were confirmed and penalty and fine were imposed, which were not paid, and that the demand for duty of Rs. 4.28 was due from M/s. KGPF who had challenged the constitutional validity of Sec.3A of Central Excise Act, ....

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....e Commissioner (Appeals) upheld the Order-in-Original; hence this appeal.  2.I have heard both sides. Rule 9 of the Central Excise Rules 2002 and Notification 35/2001 provide for registration and cancellation thereof. Para 4 of the Notification provides that where a registered person transfers his business to another person, the transferee shall get himself registered afresh. Para 5 provides that where a registered person is a firm or a company or association of persons, any change in the constitution of firm, company of association, shall be intimated to the jurisdictional Central Excise Officer within 30 days of such change. Para 7 provides for revocation or suspension of registration it the holder of such certificate or any pers....