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2020 (8) TMI 737 - HC - Central ExciseRefusal to accept the surrender of the petitioner's Central Excise Registration Certificate - stand taken by the department is that since there is an enforceable demand against the petitioner's company and there is no provision in the Central Excise Act to accept the surrender, the petitioner's request should not be granted - HELD THAT:- It is admitted that there are no enforceable dues as against the petitioner herein and as such, the respondents may not be justified in refusing the acceptance of the surrender of the petitioner's Central Excise Registration Certificate on the ground that there were demands pending. Even otherwise, it is brought to the notice of this Court that the appeal before CESTAT was closed on 09.12.2017 and the further appeal before the Hon'ble Supreme Court was also disposed of on 08.07.2019. As such, the demand, which was a subject matter in the CESTAT before the Hon'ble Supreme Court, no longer exists. Even on this ground, the respondents may not be justified in refusing the acceptance of the surrender of the petitioner's Central Excise Registration Certificate. Petition allowed.
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