https://www.taxtmi.com/caselaws?id=329288 The court upheld the decision of the Commissioner (Appeals) and the Tribunal, ruling that the revocation of common registration for excise was invalid due to lack of adherence to principles of natural justice and insufficient grounds for revocation. The court emphasized the importance of providing the assessee with an opportunity to be heard before revocation, particularly in cases involving fraud allegations. The court allowed the revenue to proceed with appropriate action but stressed the necessity of following proper procedures and legal provisions. en-us Wed, 25 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329288 The court upheld the decision of the Commissioner (Appeals) and the Tribunal, ruling that the revocation of common registration for excise was invalid due to lack of adherence to principles of natural justice and insufficient grounds for revocation. The court emphasized the importance of providing the assessee with an opportunity to be heard before revocation, particularly in cases involving fraud allegations. The court allowed the revenue to proceed with appropriate action but stressed the necessity of following proper procedures and legal provisions. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329288