TaxTMI 
TaxTMI 
2022 (3) TMI 861
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....sentative for the Appellant Ms. Padmavati Patil, Advocate for the Respondent ORDER Refusal by the Adjudicating Authority to grant registration to the Respondent on the ground that its company is operating on the premises of another company who had outstanding Central Excise dues, that has been set aside by the Commissioner (Appeals) vide his above noted order, is assailed by the Revenue-Departm....
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....ed that the tender document at para 2.7 clearly indicated that outstanding dues are the responsibility of purchaser who shall meet the same over and above the purchased consideration amount and as Rule 9 of the Central Excise Rules, 2002 clearly indicates that two registration certificates cannot be issued for one and the same premises and since the same premises had already been registration with....
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....d on 24.02.2022 in the case of Punjab National Bank (2022 SCC OnLine SC 227), she also argued that government dues would not have priority over secured creditors i.e. bank and in the instant case it is at the instance of bank under SARFAESI Act 2002, official liquidator effected the liquidation process basing on the direction of the Hon'ble Bombay High Court and the same activity under liquida....
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....related to the recovery of old dues. Here what is required to be determined is whether appellant was eligible to get registration of its factory and premises after liquidation process had been completed against the previous title holder of the property? 7. First and foremost point to be considered is that whether Rule 9 prohibits issue of two registration certificates for one and the same premise....