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2017 (5) TMI 1629 - CESTAT MUMBAICancellation of Registration Certificate denied - opportunity of hearing not provided - duty demand was raised on the respondent without bringing to its knowledge as to arise of duty liability denying cancellation of registration certificate - principles of natural justice - Held that:- For whatever reason duty liability arises, respondent is entitled to know the reason thereof through a proper show cause notice. For no such notice on record, learned adjudicating authority is directed to issue appropriate show cause notice to the respondent and grant opportunity of defence to it to determination of its liability if any arising under the Central Excise Act, 1944 - Only upon hearing the respondent, decision on cancellation of registration can be made. The matter is remanded to learned adjudicating authority to grant reasonable opportunity of hearing to the respondent on the liability, if any, that arises for the impugned period bringing out the manner how such liability arises in a show cause notice - apepal allowed by way of remand.
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