TMI Blog2016 (3) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ave undertaken to discharge the Central Excise duty liability as and when it arises in future. Therefore it is of the view, after making substantial compliance of the provision there is no reason to deny the de-registration of the appellant. Even, if it is assumed that appellant's registration should not be cancelled, in such case new registration to any other person on the same premises cannot be given and if that be so then no operation can be carried out in the said premises. In my view, it is a national loss to stop production in any factory premises. The law cannot be such by which production in this country can be suspended for any reason. In view of my above observations, it is of the considered view that Adjudicating authority is le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Thane-I commissionerate. The appellant submitted an undertaking on stamp paper of ₹ 100/- with the Superintendent Central Excise Range-IV, Division Kalyan-IV, Commissionerate Thane-I, undertaking to pay to the Asstt. Commissioner of Central Excise, Division Kalyan-IV, Commissionerate Thane-I, any dues-arising out of the proceedings initiated vide show cause notice No. No. V/Adj/15-85-/PI/KII/MII/2002 dated 3/5/2002 against them as and when the matter is decided by the appropriate authority. They declared in the Annexure III that the duty has been paid in respect of all excisable goods manufactured and remaining in the factory, which are liable for duty and there is no Government dues pending against them as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24/11/2009 Revenue filed appeal before the Commissioner (Appeals) who set aside the order-in-original and allowed the appeal of the Revenue. Being aggrieved by the impugned order, appellant is before me. 3. Ms. Anisha Mandani, Ld Counsel for the appellant submits that appellant have complied with the procedure prescribed for surrendering of Central Excise Registration. The appellant stopped their manufacturing activity in 2003 itself therefore as per Notification No. 35/2001-CE(NT) dated 26/6/2001 as per clause 6' every registered person who ceased to carry the operation for which he is registered shall de-register himself by making a declaration in form specified in Annexure III and depositing his registration certificate with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble Bombay High Court in case of Manibhadra Processors Vs. Additional Commissioner of C. Ex.[2005 9184) ELT 13 (Bom.)], according to which appellant's surrender of registration cannot be accepted and Commissioner of Central Excise, Shillong Vs. Dharmapal Satyapal Ltd [2015 (186) ELT 235 (Tri. Kolkata)], according to which the registration can be surrendered only after all dues for registered premises have been discharged. 5. I have carefully considered the submissions made by both sides and perused the record. 6. The issue to be decided by me in the circumstances that show cause notice is pending against appellant, whether surrender of Central Excise Registration, proposed by the appellant can be accepted by the department or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny duty demand is pending against assessee his registration shall continue or he shall not be de-registered but only requirement is to file declaration in Annexure III form. In the present case new registration has been granted in terms of Tribunal Order in case of M/s. Monomer Chemical Industries Pvt Ltd (supra). Even as per ruling of the Hon'ble Bombay High Court in case of Manibhadra Processors (supra) one premises cannot be registered in name of two different persons. The Hon'ble High Court also held that person holding earlier registration certificate must surrender registration certificate in respect of that premises then only new person can get registration in respect of that premises. The Hon'ble High court held that com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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