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2015 (1) TMI 449 - CESTAT MUMBAIDenial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - Held that:- Property in question was taken by the assessee in auction done by the Financial institution, but the question remains whether the registration can be granted or not where in case the dues are pending against the producer of the premises holder. In the case of Manibhadra Processors (2004 (3) TMI 94 - HIGH COURT OF JUDICATURE AT BOMBAY) the facts of the case are peculiar one as in the case it is a habit of the lessor to lease out the property to the lessee who defaulted the Central Excise payment and surrender the registration and thereafter another lessee came to the factory and also defaulted in Central Excise dues. If I consider the facts of the Manibhadra Procesors (supra) in that case initial registration was granted and the registration holder defaulted thereafter another registration was granted which also defaulted. Therefore, in that case the Hon'ble High Court exercised their power in writ jurisdiction and stopped the granting of registration for misusing the factory premises. The issue came up before the Tribunal in PMS Exports P. Ltd. (2012 (8) TMI 247 - CESTAT, AHMEDABAD), the facts of the said case are similar to the facts of the case in hand. In that case the Tribunal after considering the relevant provisions, which are incorporated in para 6 above and came to the conclusion that registration in similar facts can be granted - Decided in favour of assesse.
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