Surrneder of Registration Certificate

[Swapneswar muduli]

Dear Sir,

We have registered one premises as manufacturer but from last three years we we don't doing any manufacturing activity in this premises we regularly filing the Excise and service tax return periodically. We have pending two SCN's which is pending on CESTATE Ahmedabad duty involved approx 12 lacs and we have Cenvat & service tax credit balance approx 44 lacs. We have closing balance of stock also which are laying in this premises. Now we want to remove all the stocks with debit of Duty when our building will be full vacant. We want to demolish the factory building and cancel the registration certificate.

My question is how we will process for cancel the Registration. As our two cases are pending at CESTATE and also what about our Credit balance of Cenvat and Service Tax ?

AI Summary

Manufacturer Seeks Excise Registration Cancellation Amid Pending Duty Cases; Experts Advise Clearing Dues and Consulting Authorities A manufacturer registered under Central Excise seeks to cancel their registration certificate as they have ceased manufacturing activities for three years. They have pending cases at CESTAT Ahmedabad involving approximately 12 lakhs in duty, with a Cenvat and service tax credit balance of about 44 lakhs. They wish to clear stock and demolish the factory. Experts suggest applying for cancellation after settling duties, filing nil returns, and possibly executing a bond or bank guarantee. It is advised to consult with the excise authority, especially if considering transferring the premises or registration adjustments.