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2009 (7) TMI 614 - CESTAT, NEW DELHIRegistration- suppression- the respondents obtained Central Excise Registration Certificate. On 21-6-2005, Range Officers verified the factory premises and found some construction work was going on and plant and machinery was yet to be installed. A show cause notice was issued to show cause as to why the registration certificate should not be cancelled for contravention of the provisions of the Central Excise Rules by not providing the required information as required by the Department for proper verification of the post facto registration and also by not maintaining and keeping the records in the premises The Original Authority suspended the Registration Certificate till further orders. It was directed not to indulge in any fraudulent activities as well as clearance of the goods by issuing any invoices as required under Rule 11 of the Central Excise Rules, 2002 till the suspension is revoked by any competent authority. The Commissioner (Appeals) set aside the suspension of the Registration Certificate. Hence, Revenue filed this appeal. Held that- The Original Authority suspended the Registration Certificate with the apprehension that the Registration Certificate was obtained to issue fake invoices to pass the Cenvat credit and to misuse of Cenvat credit. Thus, the impugned order is set aside. The matter is remanded back to the Original Authority to decide afresh on the basis of above direction. The respondents are directed to produce the documents in support of their contention at the time of personal hearing. The appeal is allowed by way of remand.
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