ORDER
Archana Wadhwa, Member (J)
1. The appellants have made a prayer for deciding the appeal on merits. Accordingly I have board J.R. Madhiam, Ld. JDR for the Revenue.
2. As per the facts on records one M/s. Ambe Industrial Enterprises (P) Ltd., Patna was registered with the Central Excise authorities under the provisions of Rule 174 of Central Excise Rules, 1944. The said registration was transferred in the name of M/s. Ambe Fastners Pvt. Ltd. by endorsing the appellants’ name by the Superintendent, Central Excise, Subsequently the appellants were issued a show cause notice proposing to revoke the Central Excise registration on the ground that the appellant was a new company and should have sought a fresh registration certificate. The Asstt. Commr. Adjudicated the case and ordered for revocation of the registration. Appeal against the same was rejected by Commissioned Appeals).
3. Commissioner(Appeals) while rejecting the appeal observed as under:
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Sub-rule (5) of Rule 174 of erstwhile Central Excise Rules, 1944 stipulate that "where a registered person transfers his business to another person the transferee shall obtain a fresh certificate". Hence, in view of memorandum of settlement and appellant's letter dated 16.11.2000 to the Superintendent, Central Excise Range, Patliputra, there is transfer of business from said company to the appellant, by creation of new company named as M/s. Ambe Fastners Pvt. Ltd. The Appellant's contention that there is no transfer though it is a change of constitution and covered under erstwhile Rule 174(6) is not correct in view of the fact that the new Company has been duly incorporated by the Registrar of Companies, Bihar, Patna and a certificate of incorporation No. 0309312 of 2000-2001 dated 2.6.2000 was issued to it.
Therefore, as per Sub-rule (5) of Rule 174 of erstwhile Central Excise Rules, 1944 corresponding to new Rule 9 of Central Excise Rules, 2002 read with Notification No. 35/2001-CE(NT) dtd. 20.6.2001, the appellant should get himself registered afresh. Adjudicating authority rightly revoked Registration certificates No. AADCA1717AXM001 in favour of erstwhile Company M/s. Ambe Industrial Enterprises Pvt. Ltd. and directed the appellant to seek afresh Registration Certificate.
4. As against the above findings of the Commissioner (Appeals), the appellants have contended in their grounds that the resolution passed in the meeting of Board of Directors held on 29.4.2000 was to the effect that the same Directors would continue in the new firm constituted in the name and style of M/s. Ambe Fastners Pvt. Ltd. This fact itself makes it clear that M/s. Ambe Fastners Pvt. Ltd. was a new company and was incorporated on 2.6.2000. Merely because the Directors were same, will not make the appellant anything but a new incorporated company. It is also seen that the appellants had obtained a new registration certificate in the meanwhile. As such I do not find any infirmity in the view taken by the authorities below and accordingly reject the appeal.