https://www.taxtmi.com/caselaws?id=955 Rule 9 of the Central Excise Rules, 2002 and Notification No. 35/2001-C.E. (N.T.) require timely intimation of changes in constitution and compliance with registration conditions for transfer or continuation of registration. Where the existing unit failed to intimate the change in constitution within the prescribed time, had confirmed duty demands and penalties outstanding, and was found to have engaged in clandestine removal, suppression of material facts, and disposal of detained goods, the excise authorities were justified in suspending the surrendered registration and refusing fresh registration to the transferee company. en-us Thu, 04 Jan 2007 00:00:00 +0530 Sun, 13 Apr 2008 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=955 Rule 9 of the Central Excise Rules, 2002 and Notification No. 35/2001-C.E. (N.T.) require timely intimation of changes in constitution and compliance with registration conditions for transfer or continuation of registration. Where the existing unit failed to intimate the change in constitution within the prescribed time, had confirmed duty demands and penalties outstanding, and was found to have engaged in clandestine removal, suppression of material facts, and disposal of detained goods, the excise authorities were justified in suspending the surrendered registration and refusing fresh registration to the transferee company. Case-Laws Central Excise Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=955