EXCISE DUTY STAND

<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="background-color: white; color: #494949; font-family: Arial; font-size: 12pt; font-weight: bold; margin-bottom: 8pt; margin-top: 0pt; text-align: justify; text-indent: 0em;"> <a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcRXyHrGoYaTac8hZWee-tDW4eUm1cY1f5lirSGplaHOtW87jym5ypMu1w" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcRXyHrGoYaTac8hZWee-tDW4eUm1cY1f5lirSGplaHOtW87jym5ypMu1w" style="background-color: transparent; text-align: left;" /></a></div> <h2 style="background-color: white; color: #494949; font-family: Arial; font-size: 12pt; font-weight: bold; margin-bottom: 8pt; margin-top: 0pt; text-align: justify; text-indent: 0em;"> <a href="https://www.rediffmail.com/cgi-bin/red.cgi?red=https%3A%2F%2Fgst%2Etaxmann%2Ecom%2F%2Ffileopennew%2Easpx%3FPage%3DCASELAWS%26amp%3Bid%3D103120000000009154%26amp%3Bsource%3Dlink&isImage=0&BlockImage=0&rediffng=0&rogue=f09fbf121c1a247508624416d376b40e16ac7c8f&els=55326933a86b1fbb12aeaef901dffafe" rel="external" style="color: #0066ff; font-family: arial; font-size: 12px;" target="_blank">Rule 9</a> 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]</h2> <h4> Circulars & Notifications: <span style="color: #0066ff; font-family: "arial"; font-size: 12pt; margin-bottom: 4pt; margin-top: 0pt; text-indent: 0em;"><a href="https://www.rediffmail.com/cgi-bin/red.cgi?red=https%3A%2F%2Fgst%2Etaxmann%2Ecom%2F%2Ffileopennew%2Easpx%3FPage%3DCASELAWS%26amp%3Bid%3D104010000000043229%26amp%3Bsource%3Dlink&isImage=0&BlockImage=0&rediffng=0&rogue=b75783d855dec0e205137abd651c17f9ddc31101&els=55326933a86b1fbb12aeaef901dffafe" rel="external" style="color: #0066ff; font-family: arial; font-size: 12px;" target="_blank">Notificat</a></span><a href="https://www.rediffmail.com/cgi-bin/red.cgi?red=https%3A%2F%2Fgst%2Etaxmann%2Ecom%2F%2Ffileopennew%2Easpx%3FPage%3DCASELAWS%26amp%3Bid%3D104010000000043229%26amp%3Bsource%3Dlink&isImage=0&BlockImage=0&rediffng=0&rogue=b75783d855dec0e205137abd651c17f9ddc31101&els=55326933a86b1fbb12aeaef901dffafe" rel="external" style="color: #0066ff; font-family: arial; font-size: 12px; text-indent: 0em;" target="_blank"><span style="font-family: "arial"; font-size: 12pt; margin-bottom: 4pt; margin-top: 0pt; text-indent: 0em;">ion No. 35/2001-CE (NT), dated 26-6-2001</span></a></h4> </div>

EXCISE DUTY STAND

Rule 9  of the Central Excise Rules, 2002 - Registration - De-registration - Assessee surrendered its registration certificate for de-re...

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