9911796707
TMI Blog2016 (3) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... han, Advocate ORDER PER ASHOK JINDAL : Revenue is in appeal against the impugned order who set aside the order of Deputy Commissioner, Central Excise Division, Kota revoking the Central Excise registration of the respondents. 2. The facts of the case are that respondent is a manufacturer of clinker and cement and was granted Central Excise Registration. On 14.6.2012, the respondent applied fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of being heard was given by learned Commissioner (Appeals) to them. Therefore, impugned order is to be set aside. 4. On the other hand, learned Counsel for the respondent drew my attention to the impugned order and submits that learned Commissioner (Appeals) has examined the principles of natural justice as well as the order of revocation of their Central Excise registration on merits an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e things have been examined by the learned Commissioner (Appeals) in the impugned order. For better appreciation, the observations of the learned Commissioner (Appeals) are reproduced hereinas under: "5.1 I have gone through the submission made in the grounds of appeal and those made at the time of personal hearing, I observe that Revocation of registration has been done without following the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23.01.2014 vide their letter C.No.V(tech)30/Reg-Manglam/101/2013/217 dated 31.01.2014 while registration was revoked on the basis of applilcation dated 22.11.2013. Situation remained the same. 5.2 Further provisions related to revocation or suspension of registration as provided under Notification No.35/2001. : Revocation or suspension of registration: A registration certificate granted under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is allow." 7. On going through the observations made by learned Commissioner (Appeals), the learned Commissioner (Appeals) has given concrete finding on the issue that the adjudicating authority has not followed the settled procedure for revocation of the registration or principles of natural justice while revoking their common registration. Therefore, I do not find any infirmity in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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