TMI Blog2013 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court that after the impugned order, SCN dt.6.12.2012 was issued for revocation of the licence, which was set aside by the Hon’ble High Court on the ground of limitation. Thus, the impugned order is set aside and appeal is allowed. Stay petition is disposed of. - Appeal No. C/S/266/12 & C/345/12 - - - Dated:- 20-2-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri P. Saravanan, Advocate For the Respondent: Shri Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; As the issue lies on a narrow compass, after disposing the stay petition, we take up the appeal itself for decision. 2. After hearing both sides and on perusal of the records, we find that vide impugned order dt. 12.9.2012, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commissioner of Customs, Tuticorin. Challenging the order of suspension, the petitioner came up with a Writ Petition in W.P. (MD) No.12633 of 2012. The said Writ Petition was disposed of by this Court, by an order dated 15.10.2012, following an earlier decision in M/s. Cargomar vs. The Commissioner of Central Excise and others (W.P. Nos. 5663 and 7126 of 2006). 2. Challenging the order of the learned Judge, the petitioner filed an appeal in W.A. (MD) No.946 of 2012. While ordering notice to the respondent, in the said Writ Appeal, a Division Bench of this Court, directed the order of suspension of licence to be kept in abeyance till 23.11.2012, by its order dated 09.11.2012, Eventually, teh Writ Appeal was disposed of, by a final order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous proceedings were confined only to the suspension of licence of the petitioner and they did not in any way fetter the rights of the respondent to issue a show cause notice. 13. The second reason why I cannot accept the contention of the respondent is that the status quo order granted by the Division Bench, admittedly continued till 31.12.2012. The impugned show cause notice was issued on 06.12.2012. If the status quo order was an impediment for the respondent not to issue a show cause notice within 90 days, such impediment was in existence till 31.12.2012. I do not know how the status quo order in force upto 31.12.2012 could be taken to be an impediment only upto 06.12.2012 and not beyond that date. Therefore, the explanation giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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