https://www.taxtmi.com/caselaws?id=75032 A surrendered registration certificate for disputed premises was treated as compliant with Notification No. 35/2001-C.E. (N.T.) under Rule 9 of the Central Excise Rules, 2001 because pending appeals and unquantified claims did not amount to enforceable dues on the surrender date. The possibility of later adjudication did not invalidate the surrender, since any subsequently quantified dues could still be recovered under the Central Excise law and the indemnity bond furnished by the surrendering registrant further protected the Revenue. On that basis, the earlier registration certificate was validly surrendered and the respondents were entitled to inclusion of the premises in their registration certificate. en-us Wed, 25 Mar 2009 00:00:00 +0530 Wed, 17 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75032 A surrendered registration certificate for disputed premises was treated as compliant with Notification No. 35/2001-C.E. (N.T.) under Rule 9 of the Central Excise Rules, 2001 because pending appeals and unquantified claims did not amount to enforceable dues on the surrender date. The possibility of later adjudication did not invalidate the surrender, since any subsequently quantified dues could still be recovered under the Central Excise law and the indemnity bond furnished by the surrendering registrant further protected the Revenue. On that basis, the earlier registration certificate was validly surrendered and the respondents were entitled to inclusion of the premises in their registration certificate. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75032