https://www.taxtmi.com/caselaws?id=158667 A limitation objection to an appeal against a later communication seeking a speaking order on common or single registration was rejected because no speaking order of the Commissioner had been conveyed and the authority under the relevant notification was required to decide the registration question. The Tribunal also held that a rider restricting use of unutilised Cenvat credit lying in the distillery unit for payment of duty on sugar could not stand when imposed without hearing the appellant. That condition was set aside, and the matter was remanded for fresh decision after hearing and in light of the Tribunal's ruling. en-us Wed, 12 Jan 2011 00:00:00 +0530 Mon, 04 Nov 2013 07:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158667 A limitation objection to an appeal against a later communication seeking a speaking order on common or single registration was rejected because no speaking order of the Commissioner had been conveyed and the authority under the relevant notification was required to decide the registration question. The Tribunal also held that a rider restricting use of unutilised Cenvat credit lying in the distillery unit for payment of duty on sugar could not stand when imposed without hearing the appellant. That condition was set aside, and the matter was remanded for fresh decision after hearing and in light of the Tribunal's ruling. Case-Laws Central Excise Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158667