2005 (1) TMI 505

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..... . Jyoti Balasundaram, Shri S.S. Sekhon, JJ. REPRESENTED BY : Shri Ajay Saxena, SDR, for the Appellant. Shri B. Lakshmi Narasimhan, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants herein a Private Ltd. Company, are having two registrations as Unit No. I and Unit No. II, under the Central Excise registrations required by an assessee under the Central Excise law. Unit .....

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..... 2. After hearing both sides in this appeal filed by Revenue against the order of Commissioner, Central Excise (Appeal) we find : (a) There is no reason and ground to justify for non-acceptance of the surrender. The surrender of Registration by an assessee can be accepted if all dues for that registered premises have been discharged. No material was brought to us for any dues under the Centr .....

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