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2016 (3) TMI 707 - CESTAT NEW DELHI

2016 (3) TMI 707 - CESTAT NEW DELHI - TMI - Central Excise registration revoked - non follow of appropriate procedure - Held that:- As find that on the application filed by the applicant for common registration, the registration was granted on 6.9.2013. The same was revoked without following the principles of natural justice without giving an opportunity of being heard to the respondents or to bring even the effective reasons for revoking the registration in the knowledge of the respondents. Fur .....

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rder who set aside the order of Deputy Commissioner, Central Excise Division, Kota revoking the Central Excise registration of the respondents. 2. The facts of the case are that respondent is a manufacturer of clinker and cement and was granted Central Excise Registration. On 14.6.2012, the respondent applied for common registration of two units which was allowed on 6.9.2013. Later on, the appellant was issued a letter dated 27.11.13 for revocation of their Central Excise Registration granted on .....

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tment was having the reasons to believe that common registration cannot be granted to the respondents and no opportunity of being heard was given by learned Commissioner (Appeals) to them. Therefore, impugned order is to be set aside. 4. On the other hand, learned Counsel for the respondent drew my attention to the impugned order and submits that learned Commissioner (Appeals) has examined the principles of natural justice as well as the order of revocation of their Central Excise registration o .....

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thout following the principles of natural justice without giving an opportunity of being heard to the respondents or to bring even the effective reasons for revoking the registration in the knowledge of the respondents. Further, the same was revoked without following the due procedure for revocation and these things have been examined by the learned Commissioner (Appeals) in the impugned order. For better appreciation, the observations of the learned Commissioner (Appeals) are reproduced hereina .....

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a that in terms of the provisions of Para 3.2 of the CBEC Manual, you have since applied for to the Commissioner for granting of single registration, the amendment approved by this office in your Central Excise Registration on 06.09.2013 is hereby revoked. I observe that I could not find the above mentioned reason for revocation under para 3.2 of the CBECms manual of supplementary instruction. The Commissioner granted permission for single registration by taking the reference of application date .....

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