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2017 (11) TMI 1168 - AT - Central ExciseRevocation of registration - whether the Ld. Commissioner (Appeals) have rightly upheld the revocation of registration of the appellant along with penalty of ₹ 5000/- under Rule 26(2) of CER, 2002? - Held that: - from the amended registration certificate issued to the appellant dated 15 December 2015, the Registration-status matter have been regularized by the department. Thus, the order of cancelling of registration vide order dated 23 December, 2015, is erroneous and fit to be set aside - appeal allowed - decided in favor of appellant.
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