2013 (11) TMI 483

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..... Jetly with Jitendra B. Mishra, for the Respondent. ORDER In these proceedings the Petitioners have sought to impugn the correctness of an order dated 30 March 2012 issued by the Assistant Commissioner of Central Excise revoking a certificate of registration under the Central Excise Rules, 2002. The name of the First Petitioner was changed from Sriman Organic Chemical Industries Limited to Seya .....

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..... to the Petitioner for the revocation of the registration certificate which resulted in the impugned order. 2. The Assistant Commissioner in the impugned order has proceeded on the basis that Sriman Organic Chemical Industries Limited and the First Petitioner are one and the same entity under the same management. The registration certificate, however, appears to have been revoked on the grou .....

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..... and Central Excise (Appeals). We accordingly set aside the order of revocation passed by the Assistant Commissioner on 30 March 2012. However, we clarify that this would not preclude the Central Excise Authorities from taking recourse to such provisions of law as are available, for the recovery of the outstanding dues, if any. The Petition is accordingly disposed of. 3. There shall be no ord .....

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