Court Allows New Owner to Obtain Central Excise Registration Despite Previous Defaulter's Unresolved De-registration Issues.

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Full Text of the Document

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....Central excise registration cancelled - Purchaser of land - Merely because the defaulter unit, though it had ceased to carry on business on the premises in question, had failed to apply for de-registration, the same should not, in any manner, come in the way of the petitioners in obtaining central excise registration in respect of the premises in question. - HC....