https://www.taxtmi.com/caselaws?id=115181 A registration surrender may be accepted where no central excise dues remain outstanding against the concerned premises, and refusal to accept surrender without any material showing pending liability is unsustainable. The surrender of Unit No. II was therefore rightly accepted. By contrast, the Central Excise Act and rules did not confer power to direct merger of two registered units, and administrative board directions could not create such statutory authority. The merger direction for Unit No. II with Unit No. I was therefore not sustainable. Relief was accordingly only partly in favour of the assessee. en-us Thu, 20 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115181 A registration surrender may be accepted where no central excise dues remain outstanding against the concerned premises, and refusal to accept surrender without any material showing pending liability is unsustainable. The surrender of Unit No. II was therefore rightly accepted. By contrast, the Central Excise Act and rules did not confer power to direct merger of two registered units, and administrative board directions could not create such statutory authority. The merger direction for Unit No. II with Unit No. I was therefore not sustainable. Relief was accordingly only partly in favour of the assessee. Case-Laws Central Excise Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115181