TMI Blog2022 (3) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... of any company functioning from the said premises, existence of which remained undisputed in view of its acquirement of right, title and interest over the property through an official liquidation apparently in an auction process that was done in compliance to the order passed by the Hon'ble Bombay High Court and in view of the fact that carrying out business over the said property including filing of its return before all competent authorities bear testimony to the fact that appellant is the rightful owner of the said property, it is entitled to get a registration for its business activities carried out from the premises in question. The appeal is dismissed. - Excise Appeal No. 1296 of 2012 - A/85208/2022 - Dated:- 9-3-2022 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et the same over and above the purchased consideration amount and as Rule 9 of the Central Excise Rules, 2002 clearly indicates that two registration certificates cannot be issued for one and the same premises and since the same premises had already been registration with M/s Maniyar Plast Ltd. and has not yet been cancelled/revoked in the absence of any such request for cancellation or revocation, it cannot be registered in the Respondent s name, for which order passed by the learned Commissioner (Appeals) is required to be set aside. 5. In response to such submissions, learned Counsel for the Respondent Ms. Padmavati Patil submitted that the Respondent had purchased the assets from official liquidator of the previous company namely M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT but the dispute is unrelated to the recovery of old dues. Here what is required to be determined is whether appellant was eligible to get registration of its factory and premises after liquidation process had been completed against the previous title holder of the property? 7. First and foremost point to be considered is that whether Rule 9 prohibits issue of two registration certificates for one and the same premises that formed the basis of the adjudication order? On a bare reading of Rule 9 no such prohibition is apparent. Moreover, a company that had under gone a process of liquidation is deemed to be non-existent for which waiting for a request from the said company to deregister it is irrelevant and is not dependent on subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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