2016 (1) TMI 429

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....Shri Prakash Shah, Advocate For the Respondent : Shri J Nair, Authorised Representative ORDER Per : Mr.P.K. Das, After hearing both the sides and on perusal of records, we find that the issue involved in this case is in narrow compass. 2. The appellants are engaged in the manufacture of Insecticides and Pesticides classifiable under Chapter 38 of the Central Excise Tariff Act, 1985 ....

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....ng authority passed the order without considering the Board Circular. He further submits that the Adjudicating authority proceeded on the basis that the new premises would be used for storing of the finished goods. He submits that the storing of the goods is also part of the process incidental to the finished goods and therefore, the said premise should be included in the existing registration cer....

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....on in the registration certificate as per Board Circular. 5. We find that there is a subsequent development in this matter, in so far after filing of this appeal, the appellant obtained a separate registration certificate in respect of the same premises for manufacturing of the goods. The Adjudicating Authority observed that the said premise is used for storing of the goods. But, the fresh regi....