Court directs installment payment for interest before Excise Registration Certificate; prior owner's default causes delay. Petitioner seeks approval.

The court directed the consideration of the petitioner's application for interest payment in installments before granting the Excise Registration Certificate, contingent on clearing the interest amount. The previous owner's default in paying excise duty led to the non-acceptance of the petitioner's application. The petitioner withdrew the application but expressed willingness to pay interest in installments. The court instructed the authority to decide on the interest payment request, with the expectation of approval if no adverse circumstances existed. Upon payment, the authority would reassess granting the certificate from the initial application date.

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Issues:
Grant of Excise Registration Certificate from the date of application; Default in payment of excise duty leading to non-acceptance of application; Payment of interest on excise duty in installments; Consideration of petitioner's case for Excise Registration Certificate.

Analysis:
The petitioner sought direction for the grant of an Excise Registration Certificate from the date of application. The counsel for the petitioner acknowledged that the certificate was initially granted to the previous owner but was not accepted for the petitioner due to the previous owner's default in paying excise duty. The petitioner expressed willingness to pay the interest in twenty-four installments and had withdrawn the application for the certificate. The court directed the non-petitioner to consider the petitioner's application for interest payment in installments first and then, upon satisfaction of the payment, allow the petitioner to pursue the Excise Registration Certificate.

The Revenue's counsel stated that the previous owner's Excise Registration Certificate was revoked due to non-payment of excise duty, and the property was attached. Although the original excise duty amount was paid by the previous owner, the interest remained outstanding. The petitioner's request to pay interest in installments was under consideration. The court directed appropriate consideration of the petitioner's application for interest payment in installments before granting the Excise Registration Certificate, subject to clearing the interest amount.

The court noted that the previous owner had the Excise Registration Certificate, which was attached due to non-payment of excise duty. The petitioner's application for the certificate was not approved because of the previous owner's default in payment. The petitioner withdrew the application and expressed readiness to pay the interest in installments. The court directed the authority to decide on the petitioner's request for interest payment in installments, with the expectation that the request would be accepted if no adverse circumstances existed. Upon payment of interest, the authority would then reconsider granting the Excise Registration Certificate from the date of the initial application.

In conclusion, the court disposed of the writ petition with the direction to consider the petitioner's application for interest payment in installments, emphasizing that if the request was accepted, the authority could calculate the interest for the intervening period and set up the installment plan accordingly.

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