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2022 (5) TMI 30 - BOMBAY HIGH COURTCondonation of delay - considerable unexplained delay in conducting the enquiry proceedings or not - Whether the findings of the CESTAT that the Respondents were conducting their business through their employee is based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrarily? - revocation of the CB Licence - forfeiture of the entire amount of Security Deposit - HELD THAT:- This court observed that there cannot be any absolute principle which can be laid down to determine as what would be reasonable period but it would be dependent on the facts and circumstances of the each case - The Tribunal has listed a chronology of dates and events before the inquiry officer. The Tribunal has made factual observations that from the date sheet, as submitted, there appears to be considerable unexplained delay in various steps of proceedings. Mr. Deshmukh submitted that in the findings of the inquiry officer he has explained the delay. In our view also the delay has not been satisfactorily explained, particularly upto 14th August 2014. The Tribunal has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and correct test is applied to decide the issue at hand, then, we do not think that question as pressed raises any substantial question of law. Appeal dismissed.
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