2019 (8) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....horized Representative for Respondent ORDER ARCHANA WADHWA As per facts on record, appellant is engaged in the manufacture of 'Plastic Tubes' falling under Chapter 39 of the Central Excise Tariff Act. In the month of May 2015, the appellant surrendered its registration and deposited the original registration certificate with the Department. In terms of the provisions of Rule 8, they deposited C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alty. There is no dispute about the factual position that duty in question was duly deposited by the appellant but against the old registration number. The appellant contented that this was rectifiable mistake and Revenue was within their right to use their discretion by rectifying the old registration number with the new one. Reliance stands placed upon various decisions laying down that such rec....