2019 (4) TMI 1003

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....or the Appellant. Shri S. Nageswara Rao, Tax Consultant for the Respondent. ORDER per: Mr. P.V. Subba Rao 1. These three appeals have been filed by Department against Ordersin-Appeal Nos. HYD/ SVTAX-000-APP-0030-17-18-ST, dt. 28.04.17, HYD/ SVTAX-000-APP-0031-17-18-ST, dt. 28.04.17 and HYD/SVTAX-000-APP0032-17-18-ST, dt. 28.04.17. Heard both sides and perused the records. The facts of the case....

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....on. On an appeal by the appellant, vide the impugned order, the matter was remanded back by the first appellate authority to the lower authority to transfer the application to the jurisdictional officer of the new premises and that the application which they have originally filed for refund as refund claim and to be decided accordingly. The appeal by the department is against this order of the fir....

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....o the original authority with the direction to transfer the matter to the concerned jurisdictional officer. Therefore, it is not a case where they were not registered with the Central Excise Department. They were indeed registered with the Central Excise Department but with their old address and have shifted to new premises. They had requested for registration in the new premises also. There was n....