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2016 (6) TMI 997

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..... as filed by the assessee, it was without taking remedy before the Commissioner (Appeals). The appeal was thus filed and, finding an order of revocation dated 27.11.2013 to be in violation of principles of natural justice, it was interfered by the Commissioner (Appeals). The order of the Commissioner (Appeals) has been upheld by the Tribunal. A right was accrued with registration in favour of th .....

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..... t while earlier registration was granted for two other units. After knowing about the fraud committed by the respondent assessee, a letter was issued on 27.11.2013 as annexure-1 for revocation of the registration of Central Excise dated 6.9.2013. It was challenged by the non-appellant. The Commissioner (Appeals), Jaipur has allowed the appeal and set aside the impugned order revoking registration. .....

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..... ugh prior to the letter dated 27.11.2013. It is more so when prior to approaching the Commissioner (Appeals), the assessee had approached this court by maintaining a writ petition. An interim order was passed therein but it was due to suppression of certain facts from the court. The writ petition was, however, dismissed as withdrawn. It was subsequent to favourable order by the Commissioner (Appea .....

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..... consonance to the grounds of revocation. The learned Tribunal upheld the order of the Commissioner (Appeals). We find that while the earlier writ petition was filed by the assessee, it was without taking remedy before the Commissioner (Appeals). The appeal was thus filed and, finding an order of revocation dated 27.11.2013 to be in violation of principles of natural justice, it was interfered b .....

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