03 January 2014
one of our friend is engaged in the buseness of trading he had one excise number subsiquantly he has chged his office hence he applied for amendment in registration certificate hence excise department issued another registration number and asked for surrender older one but by mistake he has surrendered new one and he does not know about the fact that he has surrender new certificate and he issued invoice with new registration code now excise department asked for excise duty which he has passed from the date of surrender of new certificate till the date my question is how he can avoide this liabilities