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TMI Blog2009 (7) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier can be cancelled – the prayer of the appellant for cancellation of registration certificate was not considered by speaking order – held that before rejected the application, an opportunity of being heard must be given to assessee. - ST/481/07 - ST/220/2009(PB) - Dated:- 6-7-2009 - D. N. Panda Judicial Member and Rakesh Kumar Member Technical S/Sh. J. K. Mittal Sunil Upadhyay, Advs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved in para 5 of the order that the appellant had not furnished the Original Registration Certificate while making the application for cancellation of a certificate. The said authority also held that the registration certificate should be filed before the Supdt. for cancellation alongwith the submissions made in the appeal before him to justify cancellation of the said Registration. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh and considering his submissions and pleadings as well as the law related to the matter, shall dispose the appeal in accordance with law. It would be preferable to direct the appellant to appear before the Ld. Commissioner (Appeals) on 20.8.09 and make an application before that authority to fix a date of hearing. If an application is so made that authority shall fix a date of hearing and hear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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