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2016 (6) TMI 997 - HC - Central ExciseRevocation of the registration of Central Excise - detection of fraud - opportunity of hearing was not given to the assessee before passing the order of revocation of common registration. - Held that:- while the earlier writ petition was filed by the assessee, it was without taking remedy before the Commissioner (Appeals). The appeal was thus filed and, finding an order of revocation dated 27.11.2013 to be in violation of principles of natural justice, it was interfered by the Commissioner (Appeals). The order of the Commissioner (Appeals) has been upheld by the Tribunal. A right was accrued with registration in favour of the assessee. If common registration was to be revoked, nobody prevented the revenue to pass proper order by giving an opportunity of hearing to the assessee. The revenue cannot pass unilateral order without hearing other party. It is more so when allegations have been made for playing fraud on the department. - Revenue appeal dismissed. - Decided against the revenue.
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