TMI Blog2018 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... artment and admittedly has no dues pending recovery by the Revenue. In reference to the pending dues against the other separate Central Excise units, is no ground for denial of deregistration to the present assessee in terms of Rule 16 of the said Rules - Rule 16 talks about the assessee only and not to any other unit of assessee. In any case, whatever demands was there in respect of other units, the same stands set aside by the Higher Appellant Forums and as such there is no pendency of any dues even against the other two units. Appeal dismissed - decided against Revenue. - APPEAL No.E/70302/2017-EX[DB], APPEAL No.E/70274/2017-EX[DB], APPEAL Nos.E/70302,70274/2017-EX[DB] - Final Order Nos. 72074-72075/2018 - Dated:- 4-9-2018 - Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their jurisdictional officer in terms of Rule 16 and Rule 17 of the above mentioned Rule which refund application was also rejected by the Assistant Commissioner on the same ground. 4. Both the above orders passed by the Original Adjudicating Authority were challenged by the assessee before Commissioner (Appeals). The appellant Authority vide its two Orders took note of the fact that the demands pending against Unit No-I Unit No-II of the said assessee already stands decided by Commissioner (Appeals) as also by Tribunal. As such he observed that nothing survive for the Revenue to take any objection. Accordingly, he set aside the impugned order and allowed both the appeals filled before him. Hence the present two appeals by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of filling where there are no dues pending recovery from the assessee. He submits that admittedly there are no dues pending against the present assessee and any pendency of dues against the other Units, which may belong to the same assessee but were separately registered Units with the Central Excise Department, is irrelevant. 8. After hearing the Learned A.R. appearing for the Revenue, we note that there is no dispute about the factual position. The respondent is a separately registered unit with Central Excise department and admittedly has no dues pending recovery by the Revenue. In reference to the pending dues against the other separate Central Excise units, is no ground for denial of deregistration to the present assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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