2004 (8) TMI 431

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..... cate, for the Appellant. Shri Parelkar, JDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. - Shri S.P. Mathew, ld. Advocate appeared for the applicant/respondent. Shri Parelkar, ld. JDR appeared for the revenue. 2. The ld. Counsel submits that revocation of the registration certificate is affecting the business of the applicant/respondent and which is of the recurring natu .....

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..... . He found that there is no legal basis to invoke the aforesaid Para 7 and found that the order-in-original is not speaking order. He also observed that taking such a hard step without giving enough opportunity to show cause is contrary to the principles of equity. 5. Keeping in view the above, we dismiss the appeal filed by the Revenue and restore the registration certificate.
Case laws .....

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