https://www.taxtmi.com/caselaws?id=45195 Rule 174 of the Central Excise Rules, 1944 required a transferee to obtain a fresh registration certificate for the relevant premises, and the proper officer had to grant registration within thirty days, with registration deemed granted if no certificate was issued in that period. The authorities could not refuse registration on the ground that the predecessor had arrears or that an earlier registration had not been surrendered, because those are not refusal grounds under the rule. Their power was limited to suspension or revocation in the specific circumstances expressly provided. The refusal to issue the certificate was therefore without jurisdiction, and the application had to be processed according to law within the prescribed time. en-us Wed, 24 Feb 1999 00:00:00 +0530 Fri, 09 Jul 2010 11:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45195 Rule 174 of the Central Excise Rules, 1944 required a transferee to obtain a fresh registration certificate for the relevant premises, and the proper officer had to grant registration within thirty days, with registration deemed granted if no certificate was issued in that period. The authorities could not refuse registration on the ground that the predecessor had arrears or that an earlier registration had not been surrendered, because those are not refusal grounds under the rule. Their power was limited to suspension or revocation in the specific circumstances expressly provided. The refusal to issue the certificate was therefore without jurisdiction, and the application had to be processed according to law within the prescribed time. Case-Laws Central Excise Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45195