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.
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