Home Case Index All Cases Customs Customs + AT Customs - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 258 - CESTAT, AHMEDABADNatural Justice- plea that no notice needed before suspension of licence, not acceptable as opportunity to be given before passing order leading to civil consequences. Decisions relied on by revenue not holding opportunity to be given before passing order leading to civil consequences. Decision relied on by revenue not holding opportunity not to be given before suspension. No clear finding on role of CHA firm in impugned order. Tribunal Larger Bench holding post decision hearing to be given if action was required immediately. Stay order not implemented and instead application seeking modification filed. Held that- impugned order set aside. Appellate Tribunal’s order- order staying suspension of CHA licence passed on 12.10.2009. revenue seeking modification by filing application on 8.12.2009. Appellant contending that modification application filed only after letter written seeking implementation of stay order. Judicial discipline required Department to follow decision of Tribunal and implement it or file appeal before High Court. Application showing lack of application of mind by officers.
|