https://www.taxtmi.com/caselaws?id=946 The Tribunal upheld the Commissioner (Appeals) decision regarding the surrender of the registration certificate and recovery of pending duty demand. It was held that the surrender of the certificate did not absolve the respondent from any pending dues, which could be recovered under the Central Excise Act/rules. The Tribunal dismissed the Revenue's appeal, affirming that statutory obligations, including payment of dues, must be fulfilled even upon surrendering the certificate due to ceased production activities. en-us Fri, 23 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=946 The Tribunal upheld the Commissioner (Appeals) decision regarding the surrender of the registration certificate and recovery of pending duty demand. It was held that the surrender of the certificate did not absolve the respondent from any pending dues, which could be recovered under the Central Excise Act/rules. The Tribunal dismissed the Revenue's appeal, affirming that statutory obligations, including payment of dues, must be fulfilled even upon surrendering the certificate due to ceased production activities. Case-Laws Central Excise Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=946