https://www.taxtmi.com/caselaws?id=206025 The Tribunal held that the Commissioner cannot retrospectively revoke common registration granted lawfully. The three units were considered part of the same factory, entitling them to exemption. The demand for duty before 7th April 2008, based on revoked registration, was deemed unsustainable. The appeals were allowed with consequential benefits. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 17 Feb 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206025 The Tribunal held that the Commissioner cannot retrospectively revoke common registration granted lawfully. The three units were considered part of the same factory, entitling them to exemption. The demand for duty before 7th April 2008, based on revoked registration, was deemed unsustainable. The appeals were allowed with consequential benefits. Case-Laws Central Excise Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206025