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2014 (11) TMI 427 - HC - Central ExciseDenial of Central Excise Registration - registration of the erstwhile owner has not been cancelled in view of its outstanding dues - Central Excise authorities informed the petitioners that such application cannot be granted till the registration of the erstwhile owner stands and have requested the petitioners to provide indemnity bond for such dues - Held that:- Following decision of Surat Metallics Ltd. & One v. Commissioner of Central Excise, Division-V, & one [2011 (2) TMI 1343 - GUJARAT HIGH COURT] - respondents are not justified in refusing to grant registration to the petitioners under section 6 of the Central Excise Act on the ground that the registration of the erstwhile owner has not yet been cancelled. - Decided in favour of assessee.
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