https://www.taxtmi.com/caselaws?id=239306 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. en-us Tue, 08 May 2012 00:00:00 +0530 Wed, 12 Apr 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239306 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. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239306