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2016 (11) TMI 908 - CESTAT MUMBAI

2016 (11) TMI 908 - CESTAT MUMBAI - 2016 (338) E.L.T. 295 (Tri. - 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 of Hon’ble Supreme Court that order of the higher appellate authorities is binding on the subordinate authority, which under any circumstances cannot be defied - the case rela .....

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i Ramesh Nair, Member (J) and C.J. Mathew, Member (T) Shri Anil Balani, Advocate, 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 Balani, ld. counsel appearing on behalf of the applicant submits that this Tribunal had passed the Final Order No. A/3180/2015/CB, dated 28-9-2015, by which the matter was remand .....

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uld have passed order within the time frame stipulated by this Tribunal. He 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 proceedings which is taking time therefore, the de novo proceedings could not be completed in given time. 4. We have carefully considered the submissions made by both the .....

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