2006 (6) TMI 52

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..... both sides. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that there is no provision under the Central Excise Act which may restrict any assessee to surrender his registration certificate in case he stops manufacture of goods. The Commissioner Appeals) also held that recovery of pending duty demand is entirely .....

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..... pugned order whereby Commissioner (Appeals) held that rejection of surrender is not sustainable. Further from the letter issued by the Supdt. it is clear that against the pending dues, Commissioner (Appeals) stated the recovery of the demand and there is one case which is still pending under the adjudication. It is also pointed by the respondent that in all the pending cases the Revenue decided in .....

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