https://www.taxtmi.com/forum/issue?id=109432 De-registration of excise registration requires that no dues be pending for recovery; "dues" includes duty, interest and penalty, and an application for surrender may be refused if any demand or appellate matter remains. Responses in the record note one approach of providing a bond to cover the stake in pending tribunal litigation, but the amended de-registration provision contemplates clearance only where no dues exist, making payment and subsequent refund (if any) the recommended course rather than relying solely on an indemnity bond. en-us Sat, 21 Nov 2015 15:13:58 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109432 De-registration of excise registration requires that no dues be pending for recovery; "dues" includes duty, interest and penalty, and an application for surrender may be refused if any demand or appellate matter remains. Responses in the record note one approach of providing a bond to cover the stake in pending tribunal litigation, but the amended de-registration provision contemplates clearance only where no dues exist, making payment and subsequent refund (if any) the recommended course rather than relying solely on an indemnity bond. Discussion-Forum Central Excise Sat, 21 Nov 2015 15:13:58 +0530 https://www.taxtmi.com/forum/issue?id=109432