https://www.taxtmi.com/caselaws?id=397794 The court ruled in favor of the petitioner, finding the respondents' refusal to accept the surrender of the Central Excise Registration Certificate unjustified. Despite the department's argument of pending dues, it was established that there were no enforceable demands against the petitioner. The court emphasized that the related appeals had been closed, indicating the non-existence of the demand. As a result, the respondents were directed to accept the surrender within eight weeks, with the court allowing the Writ Petition without costs to either party. en-us Tue, 28 Jul 2020 00:00:00 +0530 Sat, 06 Feb 2021 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397794 The court ruled in favor of the petitioner, finding the respondents' refusal to accept the surrender of the Central Excise Registration Certificate unjustified. Despite the department's argument of pending dues, it was established that there were no enforceable demands against the petitioner. The court emphasized that the related appeals had been closed, indicating the non-existence of the demand. As a result, the respondents were directed to accept the surrender within eight weeks, with the court allowing the Writ Petition without costs to either party. Case-Laws Central Excise Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397794