Change of company name does not defeat excise liability; registration revocation was unsustainable where dues remained recoverable.

A mere change in a company's name does not alter its identity or liability, and outstanding Central Excise dues remain recoverable under law. Revocation or cancellation of registration cannot be sustained solely because the assessee changed its name when recovery remedies for unpaid dues continue to be available. On that basis, the revocation order was held unsustainable, the registration was restored, and the revenue was left free to pursue recovery of any dues in accordance with law.

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Issues: Whether the revocation of Central Excise registration was valid when the company had merely changed its name and outstanding dues could still be recovered under law.

Analysis: A mere change in the name of the company does not affect its identity, liability, or the recoverability of Central Excise dues. If dues remain outstanding, the revenue authorities may proceed against the assessee by using the remedies available in law, but cancellation or revocation of the registration certificate cannot be justified solely on that ground. As the foundation of the revocation was plainly unsustainable, there was no reason to drive the petitioner to the appellate remedy.

Conclusion: The revocation order was set aside and the petitioner's registration was restored. The authorities were left free to recover any outstanding dues in accordance with law.

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