TMI Blog2019 (2) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... I - Suspension and cancellation of registration - Held that:- The learned Assistant Solicitor General has taken expeditious steps and ensured that a statement is placed on record appraising us of the steps taken to hear urgent matters by the Bangalore Bench. On instructions from the Principal Bench of CESTAT, we are informed that there would be a sitting of the Bangalore Bench between 18.02.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of discretion under Article 226 insofar as there being an alternate remedy of an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore. 2. The learned Senior Counsel has pointed out that there is no specific appeal provided against a cancellation of registration; which is the issue in one of the writ petitions. It is also pointed out that as per Exh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Judge having refused exercise of discretion, our role in an appeal is confined as to whether the refusal to exercise discretion was reasonable or not. It is not for us to substitute our views over that of the learned Single Judge. Yet again we notice that the specific contention with respect to there being no appeal provided and the fact of Exhibit P7 having not been notified was never put to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are necessary could be heard by any other Bench of the CESTAT. We post these cases on 12.02.2019 for specific instruction on the above. 2. We had kept the matter pending only to ensure that an appeal filed by the appellant herein would be taken up for consideration; atleast of the interim applications, expeditiously. We are happy that the learned Assistant Solicitor General has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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