Rule 9 of the Central Excise Rules, 2002 - Registration - De-registration - Assessee surrendered its registration certificate for de-registration - It stated that factory was closed since 2003 and it was not having any activity for past six years - During period of registration, it had been issued with show cause notice demanding duty of excise which was still pending adjudication before Commissioner - Factory premises was sold to one 'M', who had been issued new registration - Whether denial of de-registration only on ground that a case of demand of duty was pending against assessee was wrong - Held, yes [Para 6] [In favour of assessee]
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