2005 (1) TMI 505

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...., for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants herein a Private Ltd. Company, are having two registrations as Unit No. I and Unit No. II, under the Central Excise registrations required by an assessee under the Central Excise law. Unit No. II was closed down due to various reasons and appellants applied to surrender the Registration granted to the Unit No. II....

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....e find : (a)     There is no reason and ground to justify for non-acceptance of the surrender. The surrender of Registration by an assessee can be accepted if all dues for that registered premises have been discharged. No material was brought to us for any dues under the Central Excise law against Unit No. II, to show that the same was pending. We, therefore, uphold the order ....