2020 (8) TMI 737

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..... ion Certificate - stand taken by the department is that since there is an enforceable demand against the petitioner's company and there is no provision in the Central Excise Act to accept the surrender, the petitioner's request should not be granted - HELD THAT:- It is admitted that there are no enforceable dues as against the petitioner herein and as such, the respondents may not be just .....

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..... ick Sam For Respondents : Mr. Rajnish Pathyil O R D E R Today, the matter is listed through Video Conference. By consent of both the parties, the Writ Petition is taken up for final disposal. 2. The petitioner's grievance is against the respondents' refusal to accept the surrender of the petitioner's Central Excise Registration Certificate. The stand taken by the depar .....

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..... counter affidavit filed by the respondents, it is admitted that there are no enforceable dues as against the petitioner herein and as such, the respondents may not be justified in refusing the acceptance of the surrender of the petitioner's Central Excise Registration Certificate on the ground that there were demands pending. 5. Even otherwise, it is brought to the notice of this Court that .....

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