Appeal against Revocation of Central Excise Registration Meaningless After GST Implementation

Commissioner of GST & Central Excise Vs Dalmia Cement (Bharat) Ltd (CESTAT Chennai) The Commissioner of GST & Central Excise Vs Dalmia Cement (Bharat) Ltd case brought before the CESTAT Chennai involves an issue of the revocation of Central Excise registration. Dalmia Cement (Bharat) Ltd, the respondent, had obtained Central Excise registration as a dealer but was not operating a godown, leading the Department to revoke its registration. Analysis: The Department claimed that the respondent was not adhering to the Central Excise Rules, 2002, as they did not maintain a godown for storing...