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2012 (8) TMI 247 - CESTAT, AHMEDABADRejecting of application for registration of Central Excise for warehousing - premises is already having Central Excise Registration certificate and Warehouse License in the name of other EOU who has defaulted - Held that:- A perusal of Section 6 & rules also states that it is the person who has to get registered. The notification in Clause (2) only sets out that if such registered person has more than one premises, then each of such separate premises would require registration certificate for each of such premises. It is open to a person who has ceased to carry on the business to apply for deregistration. Would that mean in the absence of the person who has closed or sold the business or premises, applying for deregistration, there is no jurisdiction to grant another person registration of the premises as in the case of a bona fide transferee for value or for that to the owner of the premises whose lessee has defaulted in payment of excise dues - Neither Section 6 nor Rule 9 and the Notification is a provision for enforcing the claim for dues of the department - An immovable property by itself cannot be sold unless the owner of the premises is defaulter and that too under a certificate as arrears of land revenue. That sale would be subject to the priority of claims - The Respondent No. 3 has therefore, clearly acted without jurisdiction in refusing to grant registration on the specious plea that EOU whose assets has been sold and purchased by the Petitioners has not applied for reregistration - in favour of assessee.
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