Natural justice in excise registration revocation requires notice, hearing, and reasons before civil consequences follow.

Revocation of Central Excise registration was held invalid where it was made on a one-sided basis without prior notice, hearing, or disclosure of effective reasons. An administrative order affecting civil consequences must comply with natural justice and the prescribed revocation procedure; here, those safeguards were not followed. The order was therefore liable to be set aside and the appeal failed.

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Issues: (i) Whether the revocation of Central Excise registration was valid when no opportunity of hearing was granted and the order did not disclose effective reasons.

Issue (i): The revocation of registration was examined against the requirement of fair procedure and the principle that an administrative decision affecting civil consequences must be supported by reasons and preceded by notice and hearing. The record showed that the registration had been granted and later revoked on a one-sided basis, without bringing the effective reasons to the notice of the assessee and without following the prescribed procedure for revocation.

Conclusion: The revocation was invalid and the order setting it aside was justified.

Final Conclusion: The appeal failed because the impugned revocation order did not satisfy the requirements of natural justice and lawful procedure.

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