https://www.taxtmi.com/caselaws?id=275993 The High Court addressed the Revenue's inaction on the cancellation application, leading to the matter being disposed of in 2005 with both parties' consent. The judgment emphasized the need for a show cause notice before passing an adjudication order, ensuring fairness and defense opportunity. It directed the adjudicating authority to issue a proper notice to the respondent and make a decision on registration cancellation. The case was remanded for further action, instructing cooperation for swift resolution. The focus was on due process, fairness, and defense rights in duty liability and registration matters. en-us Fri, 26 May 2017 00:00:00 +0530 Thu, 25 Oct 2018 08:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275993 The High Court addressed the Revenue's inaction on the cancellation application, leading to the matter being disposed of in 2005 with both parties' consent. The judgment emphasized the need for a show cause notice before passing an adjudication order, ensuring fairness and defense opportunity. It directed the adjudicating authority to issue a proper notice to the respondent and make a decision on registration cancellation. The case was remanded for further action, instructing cooperation for swift resolution. The focus was on due process, fairness, and defense rights in duty liability and registration matters. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275993