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TMI Blog2013 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... mines the right of the party or is likely to affect its rights,communication thereof cannot be said to be a communication simplicitor” and appeal against such communication should be maintainable as the same has been decided in BHAGWATI GASES LTD. V. COMMISSIONER OF C. EX., JAIPUR-I (2008 (1) TMI 712 - CESTAT, NEW DELHI). Eligibility for registration – The revenue contented that as per rule 4(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Order-in-Appeal no. P-III/071/06 dated 28/04/2006 passed by the Commissioner of Central Excise (Appeals), Pune-III. Vide the impugned order the learned appellate authority had allowed the facility of centralized registration to the respondent, M/s Maharashtra State Bureau of Text Books Production Curriculum Research, Pune on the ground that in respect of GTA service, the recipient of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipients. 3. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum as discussed above. 4. None appeared for the respondent. 5. We have considered the Revenue's submissions. 5.1 As regards the first ground that the letter cannot be treated as an order-in-original and the appeal is not maintainable against the said letter, it is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or the person liable to pay tax is the receiver of the service and for making the payment of service tax, the respondent is required to get registered with the department. If that be so, we do not understand how the benefit of centralized registration cannot be granted, if he satisfies the conditions for such centralized registration. In the instant case there is no dispute that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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