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2016 (12) TMI 429 - CESTAT NEW DELHIRevocation of CHA licence - period of limitation - Regulation 19(1) of CBLR, 2013 - A perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has been issued after a delay of over 180 days. It is further seen that the submission of Inquiry Report after the Show Cause Notice also has been considerably delayed as against the mandatory time limit of 90 days, the Inquiry Report stands submitted only after the delay of more than one year - Held that: - Hon'ble Madras High Court has emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT], where it was held that the impugned show cause notice issued by the respondent is without jurisdiction, as it has been issued beyond the period prescribed in the regulations, which have statutory force and hence, not sustainable. Appeal allowed - decided in favor of appellant-assessee(CHA licensee).
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