https://www.taxtmi.com/highlights?id=20753 Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the Registration Certificate and/or the department has not de-registered and/or cancelled the Registration Certificate issued in favour of the erstwhile owner, the same is no ground to deny Central Excise Registration to the subsequent purchaser-lessees - HC en-us Sun, 23 Nov 2014 19:19:35 +0530 Sun, 23 Nov 2014 19:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20753 Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the Registration Certificate and/or the department has not de-registered and/or cancelled the Registration Certificate issued in favour of the erstwhile owner, the same is no ground to deny Central Excise Registration to the subsequent purchaser-lessees - HC Highlights Central Excise Sun, 23 Nov 2014 19:19:35 +0530 https://www.taxtmi.com/highlights?id=20753