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2013 (11) TMI 483 - BOMBAY HIGH COURTRevocation of the certificate of registration – Name of the Petitioner changed – Fresh certificate of incorporation issued – Application made for change in the name of the company - Fresh Central Excise Registration Certificate was received – Held that:- 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 Petitioner relegated to the remedy of an appeal before the Commissioner of Customs and Central Excise (Appeals) – Decided in favour of Petitoner.
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