2005 (1) TMI 501

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....r the Appellant. Shri Partha Banerjee, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The Revenue challenges the Order of the Commissioner (Appeals), Guwahati, setting aside the Order of the Assistant Commissioner of revocation of Registration Certificate, granted to the respondent company herein. The Revenue has contended that the Registration Cer....

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.... have surrendered the Registration Certificate and should have sought de-registration, matter that such termination was challenged. The case-law relied upon by the respondents herein, namely the Tribunal's decision in the case of Maheswary Iron & Steel Supply Co. v. Collector of Central Excise, Calcutta-II reported in 1997 (91) E.L.T. 667 (Tribunal), is not applicable to the facts of the present c....