Case Law Details
Case Name : Commissioner of Central Excise Vs Jain Irrigation Systems Ltd (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Commissioner of Central Excise Vs Jain Irrigation Systems Ltd (CESTAT Mumbai)
First and foremost point to be considered is that whether Rule 9 of the Central Excise Rules, 2002 prohibits issue of two registration certificates for one and the same premises that formed the basis of the adjudication order?
On a bare reading of Rule 9 no such prohibition is apparent. Moreover, a company that had under gone a process of liquidation is deemed to be non-existent for which waiting for a request fr
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