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2016 (8) TMI 1117 - AT - CustomsSeeking revocation of suspension of the C.B. license - Held that:- The suspension and the confirmation have been done in accordance with Regulation 19 of CBLR and within the timeline prescribed therein. We also agree that there is no evidence that the SCN issued by DRI on 28.09.2015 has been received by Commissioner of Central Excise, Indore who is the competent authority to issue notice under Regulation 20(1) ibid. Thus, the contention of the Ld. DR that there is no violation of time-line prescribed under CBLR has force. That having been said, it is pertinent to note that when DRI sent the initial report which led to suspension and of the license confirmation of suspension, it is expected that copy of the SCN should/would have been sent to Commissioner of Central Excise, and Customs Indore for necessary action, if so deemed fit, for revocation of license under Regulation 20 of CBLR. If the DRI SCN has actually been received by Commissioner of Central Excise, Indore, then non-issuance of the SCN as per Regulation 20(1) so far clearly violates said sub regulation inasmuch as such SCN is required to be issued within 90 days of the receipt of the offence report and in such a scenario continuation of suspension would become untenable. However, even if, it is presumed that DRI SCN has not been received by Commissioner of Central Excise and Customs, Indore, we need to take note of the fact that more than 14 months have elapsed since suspension of the appelant's CB license and more than 8 months has elapsed since issuance of the SCN by DRI and still no action for revocation of license under Regulation 20 has been initiated. It is trite to say that suspension cannot be a substitution for revocation and we cannot countenance a situation where suspension is continued for inordinately long time affecting the appellant s means of livelihood without any steps taken to issue SCN for revocation of license under Regulation 20 ibid.
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