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A. Abba & Sons Versus Commissioner of Cus. (General) , Mumbai

2016 (11) TMI 908 - CESTAT MUMBAI

Revocation of CHA licence - CHA out of job due to delay on the part of Revenue - Held that: - It is a settled legal position in the case of Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA] and in various other judgments o .....

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job due to delay on the part of the Revenue. We, therefore, direct the adjudicating authority to restore the CHA License subject to the de novo adjudication order. The CHA License shall remain restore till the original adjudicating authority passes t .....

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cate, for the Appellant. Shri D.K. Sinha, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - This miscellaneous application is filed under Rule 41 of the CESTAT (Procedure) Rules, 1982. 2. Shri Anil Bala .....

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order, this Tribunal has explicitly directed the adjudicating authority for passing a de novo adjudication within three months from the receipt of this order. However, even after passing of eight months the adjudicating authority has not taken any ac .....

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prays that an appropriate order may be passed to meet the ends of the justice. 3. Shri D.K. Sinha, ld. Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the original authority is in process of carrying out the de novo p .....

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nal that the adjudicating authority was categorically directed to complete the de novo adjudication within three months from the receipt of this order. We find that the adjudicating authority neither completed the de novo adjudication nor even bother .....

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