2020 (8) TMI 737

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....2013 - -<br>Central Excise<br>HONOURABLE MR. JUSTICE M.S. RAMESH For Petitioner : Mr. G. Derrick Sam For Respondents : Mr. Rajnish Pathyil O R D E R Today, the matter is listed through Video Conference. By consent of both the parties, the Writ Petition is taken up for final disposal. 2. The petitioner&#39;s grievance is against the respondents&#39; refusal to accept the surrender of the petit....

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....certificate, whenever there are dues pending from the petitioner. In the counter affidavit filed by the respondents, it is admitted that there are no enforceable dues as against the petitioner herein and as such, the respondents may not be justified in refusing the acceptance of the surrender of the petitioner&#39;s Central Excise Registration Certificate on the ground that there were demands pend....