Central Excise - Registration – manufacturers of LNG can register different premises under one Commissioner
As per Notification No. 35/2001 – CENT dated 26.06.2001, “If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises.”
But textile manufacturers having more than one premises within the same Commissionerate, can obtain a single registration.
Now LNG manufacturers get this benefit – a rather enlarged one; LNG manufacturers having more than one premises within the jurisdiction of a Chief Commissioner can obtain a single registration with any of the Commissioners.
And this Commissioner will have jurisdiction over the entire jurisdiction of the Chief Commissioner. It has not been mentioned in the notification whether the jurisdiction is limited to LNG only.
A Commissioner's jurisdiction is enlarged by an assessee applying for a registration with him. In any case the Tribunal has struck down all jurisdiction as can be seen in the CESTAT case we are reporting today.
Notification No. No. and Notification No. No. Dated: October 06, 2008