2016 (6) TMI 997

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..... challenge is made to the order dated 6.11.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal'). Learned counsel submits that by playing fraud by the assessee, registration of new unit was sought while earlier registration was granted for two other units. After knowing about the fraud committed by the respondent assessee, a letter was issued on 27. .....

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..... rance of the fact that on an application submitted by the assessee prior to revocation of common registration, assessee was called for hearing. In view of above, order of the Tribunal needs interference as opportunity of hearing was given though prior to the letter dated 27.11.2013. It is more so when prior to approaching the Commissioner (Appeals), the assessee had approached this court by mainta .....

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..... note of availability of alternative remedy before the Commissioner (Appeals), an appeal was also filed. The appeal was allowed as the revocation of common registration was without following principles of natural justice and also not in consonance to the grounds of revocation. The learned Tribunal upheld the order of the Commissioner (Appeals). We find that while the earlier writ petition was file .....

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