1995 (11) TMI 2 - SUPREME COURT

Right to claim registration - Whether the applicant could be refused registration u/s 185 on the ground that its constitution was illegal for breach of the provisions of clause VI of the General Licence Conditions made under the Excise Rules, although no action was taken by the Collector for cancellation of the licence under clause 14 of the Licence in Form C. S. No. 3, in spite of written intimation, about its constitution - applications u/s 256(2) filed by the assessee are allowed