Registration revocation under excise rules is limited to breaches of registration conditions, not unrelated rule violations.

Rule 174(11) of the Central Excise Rules, 1944 was construed as confining revocation or suspension of registration to breach of the conditions attached to the registration scheme itself. The reference provision "these rules" was read in context as referring to the conditions and sub-rules governing registration under Rule 174, not to every rule in the Central Excise Rules, 1944. On that interpretation, breach of Rule 57GG did not justify revocation or suspension of registration under Rule 174(11). The Tribunal also held that no referable question of law arose on the department's application, and the request for reference was rejected.

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Issues: Whether breach of Rule 57GG of the Central Excise Rules, 1944 could justify revocation or suspension of registration under Rule 174(11) of the Central Excise Rules, 1944, and whether the proposed reference raised any referable question of law.

Analysis: Rule 174(11) permits revocation of registration only for breach of any condition of the Act or the rules governing registration. The expression used is "these rules", but in the context of Rule 174 it is directed to the conditions attached to that registration scheme, not to every provision in the Central Excise Rules, 1944. The distinction between a "condition" and a general "provision" is material, and the use of "these rules" was read as referring to the sub-rules and conditions of Rule 174 itself. On that construction, contravention of Rule 57GG did not furnish a basis for revocation or suspension under Rule 174(11).

Conclusion: No referable question of law arose on the department's application, and the request for reference was rejected.

Final Conclusion: The Tribunal upheld the view that Rule 174(11) is confined to breaches of the registration conditions within Rule 174 and does not extend revocation or suspension to every violation of the Central Excise Rules, 1944.

Ratio Decidendi: A power of revocation under a registration rule is confined to breach of the specific conditions attached to that registration provision and cannot be extended to unrelated contraventions of other rules absent clear statutory language.

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