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2022 (3) TMI 861 - AT - Central ExciseRefusal to grant registration to the Respondent - refusal on the ground that its company is operating on the premises of another company who had outstanding Central Excise dues - whether Rule 9 prohibits issue of two registration certificates for one and the same premises that formed the basis of the adjudication order? - HELD THAT:- On a bare reading of Rule 9 no such prohibition is apparent. Moreover, a company that had under gone a process of liquidation is deemed to be non-existent for which waiting for a request from the said company to deregister it is irrelevant and is not dependent on subsequent registration of any company functioning from the said premises, existence of which remained undisputed in view of its acquirement of right, title and interest over the property through an official liquidation apparently in an auction process that was done in compliance to the order passed by the Hon'ble Bombay High Court and in view of the fact that carrying out business over the said property including filing of its return before all competent authorities bear testimony to the fact that appellant is the rightful owner of the said property, it is entitled to get a registration for its business activities carried out from the premises in question. The appeal is dismissed.
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