TMI Blog2017 (6) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... der Singh M/s.Alpha Drugs and Pharmaceuticals, Plot No.176, Sector-3, Karnal has been engaged in the manufacture of medicines falling under CETH 3004 of Central Excise Tariff Act, 1985 and has been availing the benefit of Cenvat Credit Rules, 2004. The party first defaulted in payment of Central Excise duty in the month of March, 2005 and subsequently on 12 occasions. They had defaulted in payment of Central Excise duty amounting to ₹ 46,20,549/- during the period March, 2005 to June, 2006. As per the Central Excise Rules prevalent at that time, an order dated 01.06.2005 was issued by the then jurisdictional Assistant Commissioner requiring the party to pay the Central Excise duty on consignment basis trough PLA at the time of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit lying as on 31.03.2008 vide their application dated 06.05.06 received in the division office on 08.05.08. As they did not submit original duty paying documents in support of their claim and also did not mention the provisions of Central Excise Law. Under which the refund claim has been filed, the refund claim was returned in original to the party for rectification of defects. The party vide their application dated 26.09.2008 received in the division office on 30.09.08 re-submitted claim along with the RG-23A Part II account, mentioning that the claim has been filed under section 11B of Central Excise Act, 1944 read with Cenvat Credit Rules, 2004, as amended and made applicable to units which are closed/that cannot use Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering of their central excise registration. In fact due to defaults in payment of central excise duty, there were Govt. arrears pending recovery from the party and as such, the case of the party was not ripe for surrendering of central excise registration in terms of declaration prescribed under clause (6) of the notification No.35/2001-CE (NT) dt.26.6.01 (as amended), issued under Rule 9 of the Central Excise (No.2) Rules, 2001. An important part of the surrender of central excise registration is the declaration by the registrant and that there is no govt. due pending against the registrant and that there is no demand pending against them under the Central Excise Act, 1944. Whereas in the instant case Govt. due to the tune of ₹ 46,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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