V.C.DAGA, J.P.DEVADHAR
Manibhadra Processors – Appellant
Versus
Additional Commissioner, Central Excise & another – Respondent
Facts:
The facts giving rise to the present petition are as under:
2. On 7-11-2003 petitioner claims to have established a manufacturing unit to process cotton/manmade fabrics at the factory premises referred to herinabove. On 23rd December, 2003, petitioner applied to the Central Excise Department in the prescribed form to register its industrial unit under Rule 9 of the Central Excise Rules, 2002 formed under the Central Excise Act, 1944 (hereinafter referred to as Act and Rules for short). The said application came to be rejected by an order dated 19-2-2004 passed by the Deputy Commissioner, Central Excise Division IV, Kalyan, holding that the earlier holder of the Regist
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