https://www.taxtmi.com/caselaws?id=328566 Where a registered Central Excise assessee had ceased manufacturing, filed the prescribed declaration, surrendered the registration certificate and undertook to meet any confirmed future liability, de-registration could not be refused merely because a duty demand was still at the show cause notice stage. Rule 9 of the Central Excise Rules, 2002 read with Notification No. 35/2001-CE(NT) did not create a separate ground to deny surrender in the absence of any confirmed demand. The existence of a new registration for the same premises also supported cancellation of the earlier registration. en-us Wed, 17 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328566 Where a registered Central Excise assessee had ceased manufacturing, filed the prescribed declaration, surrendered the registration certificate and undertook to meet any confirmed future liability, de-registration could not be refused merely because a duty demand was still at the show cause notice stage. Rule 9 of the Central Excise Rules, 2002 read with Notification No. 35/2001-CE(NT) did not create a separate ground to deny surrender in the absence of any confirmed demand. The existence of a new registration for the same premises also supported cancellation of the earlier registration. Case-Laws Central Excise Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328566