2002 (2) TMI 171 - CEGAT, MUMBAI

Extract:
.......for taking lenient view and directing restoration of the licence, we find ourselves unable to do so. We are conscious of the fact that the Tribunal is a creature of the statute and is not empowered to grant such relief, the power for which does not come out of the parent enactment. 14. 8195 We uphold the Commissioner s order and dismiss the appeal.