2016 (3) TMI 707

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....d cement and was granted Central Excise Registration. On 14.6.2012, the respondent applied for common registration of two units which was allowed on 6.9.2013. Later on, the appellant was issued a letter dated 27.11.13 for revocation of their Central Excise Registration granted on 6.9.2013. The said order was challenged before learned Commissioner (Appeals) by the respondent who hold that adjudicating authority has not followed the principles of natural justice as well as procedure and grounds for revocation for suspension of the registration. Therefore, he set aside the said order. Aggrieved from the said order, Revenue filed this appeal on the ground that Learned Commissioner (Appeals) has not followed the principles of natural justice. ....

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....missioner (Appeals) are reproduced hereinas under: "5.1 I have gone through the submission made in the grounds of appeal and those made at the time of personal hearing, I observe that Revocation of registration has been done without following the principle of natural justice, as non speaking order/ letter issued one sided. The only ground shown in the letter of revocation is : "In the light of your letter No. MC/S dated 22.11.2013, addressed to the Commissioner, Central Excise, Jaipur I, with a Fax copy to this office intimating inter-alia that in terms of the provisions of Para 3.2 of the CBEC Manual, you have since applied for to the Commissioner for granting of single registration, the amendment approved by this office ....