2006 (10) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s filed by the Revenue against order in appeal dated 19th June, 2006 that set aside the order in original dated 30th January, 2006. .The relevant fact that arise for consideration are respondent in this case filed an application for registration with the authorities on 28-7-2005. The said registration application was rejected by the Deputy Commissioner of Central Excise, Derabassi Division on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order in original dated 30th June, 2006 again rejected the application for registration by a speaking order. The respondent preferred second appeal against the order in original dated 30th January, 2006 which was allowed by the Commissioner (Appeals) by setting aside the order in original. Hence this appeal. 3.Learned DR submits that the Central Excise duty dues from the earlier manufacturer i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lved in this case is in a narrow compass, I dismiss the application for stay of operation of the impugned order and take up the appeal for disposal. 6.Considered the submissions made by both sides and perused records. I find from records that the learned Commissioner (Appeals) vide his Order-in-Appeal No. 394/CE/CHD/05, dated 31st October, 2005 has held as under :- "Rule 9 of the Central Exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n has been denied without any authority of law, therefore, said denial is not sustainable. The learned adjudicating authority has erred while passing the order in original dated 30th January 2006; as the department has not filed any appeal against the order dated 31-10-2005. If that be so, the order of the learned Commissioner (Appeals) dated 31-10-05 has attained finality and the learned adjudica....