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2016 (1) TMI 1008 - HC - Central ExciseCentral excise registration cancelled - Purchaser of land - Held that:- Merely because the defaulter unit, though it had ceased to carry on business on the premises in question, had failed to apply for de-registration, the same should not, in any manner, come in the way of the petitioners in obtaining central excise registration in respect of the premises in question. The stand adopted by the respondent authority that in respect of the same premises, two persons cannot be registered being contrary to the provisions of law, cannot be accepted. See Jagdish Enterprise P. Ltd. and others V/s. Union of India and others [2014 (11) TMI 700 - GUJARAT HIGH COURT] Under the circumstances, impugned order dated 26.11.2015 is quashed. Resultantly, the Central Excise Registration of the petitioner would be revived and restored. It is clarified that if the Department has any doubt about the actual manufacturing activity at the site, it is always open for the Department to examine the issue from the angle of any other provisions of the Central Excise law. Petition is allowed and disposed of accordingly
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