2018 (7) TMI 2093

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....he Appellant. None, for the Respondent. ORDER When the matter was called, none appeared on behalf of the respondent-assessee. Since the appeal is very old pertaining to the year 2008, the same is taken up for hearing with the consent of the Ld. DR. 2. The facts of the case in brief are that the respondent-assessee is engaged in the manufacture of M.S. Flats, M.S. Bars and Rods, M.....

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....;   M/s. Siotia Steels Ltd., Guwahati should follow the procedure for de-registration in accordance with provision of Rule 9 of the Central Excise Rules, 2002 read with Notification No. 35/2001-C.E. (N.T.), dated 26-6-2001. (iii)   The designated authority immediately in accordance with the provision of Notification No. 32/99 should sanction the subsequent held up refu....

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....ahati which existed prior to 24-12-1997. We also find that M/s. Siotia Steels Limited, Guwahati neither applied for any amendment to their existing registration certificate before or after execution of the Lease Agreement dated 29-4-2003 nor surrendered their registration certificate. M/s. I. Tech Global Ltd., has been manufacturing moulded plastic chair w.e.f. August, 2003 and have filed refund a....