2016 (5) TMI 1216

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....petition, direction is sought for grant of Excise Registration Certificate from the date of application. The learned counsel for the petitioner admits that the Excise Registration Certificate was granted to the erstwhile owner but due to his default in payment of excise duty, the application moved by the present petitioner has not been accepted as the factory has been taken by the present petitio....

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....ermitted, on satisfaction of the payment, the petitioner be allowed to pursue his case to get Excise Registration Certificate, existing with the erstwhile owner. Counsel appearing for the Revenue submits that due to default of payment of excise duty, the Excise Registration Certificate of the erstwhile owner was revoked and the property was attached. It is true that original due amount of excise ....

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.... and interest by the erstwhile owner and the petitioner has already withdrawn his application. The petitioner is further willing to pay the amount of interest if he is granted liberty of making payment in twenty four installments. The application is pending consideration with the authority concerned. In view of the above, we direct the authority to appropriately consider and decide the applicatio....