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2017 (10) TMI 655 - HC - Central ExciseRejection of Registration application - Section 6 of the CEA, 1944 - liability of predecessor - Held that: - the show cause notice issued to the predecessor of the Respondent is pending adjudication and there was no enforceable demand against the predecessor of the Respondent - the issue of alleged liability of the predecessor of the Respondent to pay demand was completely irrelevant for the consideration of Application made by the Respondent under Section 6 of the said Act and Rule 9 of the said Rules. If the Respondent had complied with all the requirements of law, there was no impediment in the way of granting registration to the Respondent notwithstanding pending proceedings against its predecessor for adjudication of the demand made from the predecessor - the Appellate Tribunal was right in holding against the Appellant - appeal dismissed - decided against appellant.
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