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2003 (11) TMI 147 - CESTAT, MUMBAIExtract: .......ting that the CHA has been out of business since February, 2002, when the licence was suspended, we are of the view that loss of business till date is sufficient punishment and therefore order that the revocation shall stand terminated w.e.f. 31-12-2003 and that the CHA licence will be restored w.e.f. 1-1-2004. 3. The appeal is thus partly allowed.
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