2006 (6) TMI 52

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..... Order No. 1252/2006-SM(BR)(PB), - Dated:- 23-6-2006 - [Order]. - The revenue filed Misc. application raising additional grounds, the same is allowed. 2. Heard both sides. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that there is no provision under the Central Excise Act which may restrict any assessee .....

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..... ants to surrender his registration certificate. The registration certificate was surrendered as respondent stopped production, therefore, there is no infirmity in the impugned order whereby Commissioner (Appeals) held that rejection of surrender is not sustainable. Further from the letter issued by the Supdt. it is clear that against the pending dues, Commissioner (Appeals) stated the recovery of .....

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