AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2019 (8) TMI 597
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant Shri Shiv Pratap Singh, Authorized 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....interest quantification and imposition of penalty. 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 upo....