2006 (6) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the same is allowed. 2.Heard both sides. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that there is no provision under the Central Excise Act which may restrict any assessee to surrender his registration certificate in case he stops manufacture of goods. The Commissioner Appeals) also held that recovery ....