TMI Blog2013 (11) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mere change in the name of the company cannot possibly affect the position of the Central Excise dues or the liability of the company to pay those dues – there is no basis or justification to revoke the Central Excise Registration merely because the name of the company has been changed - the basis of the revocation is ex facie flawed – it does not require any detailed investigation - the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which a fresh certificate of incorporation has been issued by the Registrar of Companies. In 1993 a Central Excise registration was issued in the name of Sriman Organic Chemical Industries Limited as it was previously known. On 28 July 2009 a fresh registration number is stated to have been allotted on account of a new PAN based registration provision. On 11 November 2011 the First Petitioner m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered. The mere change in the name of the company cannot possibly affect the position of the Central Excise dues or the liability of the company to pay those dues. The Central Excise Authorities would be at liberty to take recourse to all procedures and remedies available in law for the recovery of the outstanding dues. However, we find there is no basis or justification to revoke the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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