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2015 (8) TMI 1523 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - HELD THAT:- The licence has been inoperative for more than 4 years. More than 2 years have passed since the revocation was set aside by the Tribunal. In such cases, where the question of livelihood is involved, in the interest of justice it would be only fair to restore the operation of the licence till the final verdict - The restoration of operation of licence will not prejudice the interest of Revenue, till final verdict of the Hon’ble High Court. We observe that in cases of Excise evasion, the factory of assessee is not shut down. Therefore in terms of equity, it is only fair and just that the licence is allowed to be operative in terms of the Tribunal’s Order. The Commissioner, under Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 is directed to give effect to our Order dated 18-3-2013 to secure the ends of justice.
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