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2014 (1) TMI 1116 - CESTAT NEW DELHIFake CHA License - Laches on part of Revenue to issue show case notice - Without proper examination of Regulation and bringing out mala fide of CHA, impugned order forfeituring security was passed - Held that:- while lapse at one end is noticeable on the other, the authority whether has made any investigation from 5-2-2009 to trace revenue loss, if any, by engagement of the employee remained in dark. It is high time that Central Board of Excise & Customs (C.B.E. & C.) should take appropriate steps to prescribe inbuilt provision of verification of certificates within a prescribed time and take action within a prescribed time without permitting aforesaid act. No one knows what sort of injury that shall be caused to revenue, if fake certificate holders enter into stream of Revenue Administration - Authority has not risen to the occasion expeditiously, it is the necessary to send a copy of this order to the learned Member (L&J), C.B.E. & C. for appropriate measure - Decided in favour of Assessee - Stay granted.
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