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2018 (9) TMI 170 - AT - Central ExciseApplication for deregistration in terms of Rule 16 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty)” Rules, 2008 and “Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty)” Rules, 2010 - rejection of application on the ground that the amount of ₹ 36,968/- stands confirmed against the appellant vide another Order dated 10.02.2016 and further an amount of ₹ 2432.38 lakhs is pending against their Unit No.I and Unit No.II, which are Units of the said assessee. Held that:- The respondent is a separately registered unit with Central Excise department and admittedly has no dues pending recovery by the Revenue. In reference to the pending dues against the other separate Central Excise units, is no ground for denial of deregistration to the present assessee in terms of Rule 16 of the said Rules - Rule 16 talks about the assessee only and not to any other unit of assessee. In any case, whatever demands was there in respect of other units, the same stands set aside by the Higher Appellant Forums and as such there is no pendency of any dues even against the other two units. Appeal dismissed - decided against Revenue.
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