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TMI Blog2016 (3) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... der - Decided in favour of assessee - Excise Appeal No. 52051 of 2015- (SM) - Order No. FO/ 53424/2015-Ex (SM) - Dated:- 6-11-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) For the Petitioner : Shri B B Sharma, AR For the Respondent : Shri B L Narasimhan, 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 for common registration of two units which was allowed on 6.9.2013. Later on, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication filed by the applicant for common registration, the registration was granted on 6.9.2013. The same was revoked without following the principles of natural justice without giving an opportunity of being heard to the respondents or to bring even the effective reasons for revoking the registration in the knowledge of the respondents. Further, the same was revoked without following the due procedure for revocation and these things have been examined by the learned Commissioner (Appeals) in the impugned order.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 heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to have committed breach of any of the provisions of the Act or the rules made there under or has been convicted of an offence under section 161 read with section 109 or section 116 of the Indian Penal Code. I observe that I could not find the above mentioned situation for revocation of registration in arbitrary and unfair manner without put notice, without heard and without any valid reason. Accordingly, in view of the above discussion I do not find any merit in the impugned order for revocation of registration. Thus I set aside the impugned order and the appeal filed by appellant is allow. 7. On going through the observations made by learned Commissioner (Appeals), the learned Commissioner (Appeals) has given concrete f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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