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Commissioner, Central Excise Commissionerate, Udaipur Versus Mangalam Cement Ltd, Kota

2016 (6) TMI 997 - RAJASTHAN HIGH COURT

Revocation 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 (Appe .....

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venue. - DB Central Excise Appeal No.24/2016 - Dated:- 25-5-2016 - MR. MN BHANDARI AND MR. JK RANKA, JJ. For The Appellant : Mr Ajay Shukla BY THE COURT: By this appeal, 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 t .....

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ement Limited. The authorities thus revoked the order of registration granted earlier to the assessee. It is stated that learned Tribunal refused to interfere in the order passed by the Commissioner (Appeals) on the ground that an opportunity of hearing was not given to the assessee before passing the order of revocation of common registration. The aforesaid was in ignorance of the fact that on an application submitted by the assessee prior to revocation of common registration, assessee was call .....

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ssioner (Appeals). In any case, the court should cause interference in the order of the Tribunal as well as the Commissioner (Appeals) taking into consideration the fraud by the assessee. We have considered the submissions of learned counsel for the appellant and perused the record. The perusal of the order under challenge reveals that on an application filed by the assessee, registration for excise was given on 6.9.2013. The registration aforesaid was revoked vide order dated dated 27.11.2013. .....

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