https://www.taxtmi.com/caselaws?id=366434 The Commissioner (Appeals) set aside the Assistant Commissioner's rejection of an application for deregistration and refund claim due to pending dues against the appellant. The Tribunal upheld this decision, emphasizing Rule 16's requirement for deregistration without consideration of dues against separate units. Previous demands against other units in favor of the appellant rendered the pending dues irrelevant, leading to the rejection of the Revenue's appeals. The judgment clarifies the significance of individual unit status and separate registrations in determining deregistration eligibility under Rule 16. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366434 The Commissioner (Appeals) set aside the Assistant Commissioner's rejection of an application for deregistration and refund claim due to pending dues against the appellant. The Tribunal upheld this decision, emphasizing Rule 16's requirement for deregistration without consideration of dues against separate units. Previous demands against other units in favor of the appellant rendered the pending dues irrelevant, leading to the rejection of the Revenue's appeals. The judgment clarifies the significance of individual unit status and separate registrations in determining deregistration eligibility under Rule 16. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366434