12 December 2009
In Central Excise laws, there is no term like cancellation of registration. Though on the part of Assessee, it is de-registration or surrender which is detailed in the Notification No. 35/2001-CE (NT) dated 26.06.2001, as amended. In the same notification the format for surrender of Licence has been prescribed and available as Annexure -3 in the Supplementary Instructions issued by the CBEC.
Moreover in case of breach of provision, the Assistant Commissioner is empowered to revoke or suspend the registration.
For further query, feel free to write sanjayinfbd@yahoo.com (M-09350048731)
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