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TMI Blog2009 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department. On 5-10-2006, the respondents filed an application under Rule 9 of the Central Excise Rules, 2002 for inclusion of the adjacent premises, i.e. No B-2, MIDC Industrial Area, Meera, Thane District. That application was rejected on the ground that one M/s. Milton Polyplas (India) Pvt. Ltd. were already holding Central Excise registration in respect of the said premises viz. No. B-2. Subsequently, on 31-10-2006, the respondents made yet another application for the same purpose, pointing out that M/s. Milton Polyplas (India) Pvt. Ltd. had since surrendered their registration certificate in respect of premises No. B-2. The jurisdictional Assistant Commissioner rejected the above applications of the respondents on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and made a declaration in the prescribed format, wherein they inter alia declared that "there was no government dues pending against them and that there was no demand pending against them under the Central Excise Act/Rules as on the date of surrender of the registration certificate." According to the adjudicating authority there were government dues totalling to over Rs. 5.00 crores from M/s. Milton Polyplas (India) Pvt. Ltd. at the time of surrender of their registration certificate. It appears from the order of adjudication that four show-cause notices were at different appellate stages at that point of time. In one case appeal was pending before the High Court against the Tribunal's order; in the second case, appeal was pending before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E. (N.T.) ibid issued under Rule 9 of the Central Excise Rules. As held by this Tribunal in the case of Commissioner of Central Excise, Chandigarh v. RGR Pharmaceuticals - 2006 (204) E.L.T. 404 (Tri.-Del.), if any dues are ultimately adjudged against a party seeking to surrender their registration certificate, the same could be recovered by the Revenue in accordance with the provisions of the Central Excise Act/Rules. In the present case, any dues that may be ultimately adjudged against M/s. Milton Polyplas (India) Pvt. Ltd. are secured by the indemnity bond also. On these facts, I have to sustain the decision of the lower appellate authority. 3. A decision of the Andhra Pradesh High Court cited by the learned counsel also ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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