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2010 (5) TMI 276 - AT - Central ExciseRegistration, cancellation of, retrospectively - M/s. Sidh Industries, were issued registration certificate on 6-12-05 by the Dy. Commissioner, Central Excise, Mandigobindgarh as a registered dealer. Premises taken on rent but vacated within six months. Evidence showing that ever since firm given registration they neither had any office nor any premises nor maintaining any account. Registration cancelled. Held that- registration rightly cancelled as continuing same would encourage mal practice like issue of bogus invoices without selling any goods. Inconceivable how registered dealer can do business without having any office or premises, godown and without maintaining prescribed account.
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