TMI Blog2017 (3) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... amily - we direct the concerned authorities to issue the SCN within 15 days and complete the proceedings within the prescribed time limit of three months thereafter by passing a speaking and reasonable order - appeal disposed off. - C/53130/2016 - Final Order No. C/A/52636/2017-CU(DB) - Dated:- 30-3-2017 - Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) Shri Piyush Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the assessee-appellants and Shri K. Poddar, learned DR for the Department. 4. In the instant case, on 18-3-2015, DRI had searched the office premises of the assessee-appellants in connection with an investigation. On 24-8-2016, the report was forwarded by the DRI Office to the Commissioner concerned. On the basis of the report, the Commissioner vide order dated 30-9-2016 suspended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revocation of the licence. On the other hand, Shri K. Poddar, learned DR for the Department, supported the impugned order and relied upon the ratio of the Madras High Court in the case A.M. Amahed Co. v. Commissioner of Customs (Imports), Chennai, 2014 (309) E.L.T. 433 (Mad.), wherein it was held that : 18. The above regulation has only 3 ingredients namely (i) failure to comply wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the records, it appears that in the instant case the licence was suspended long back and since then notice has not been issued. This is the question of livelihood of not only of the assessee-appellants but also of their and their employees family. Hence, we direct the concerned authorities to issue the show cause notice within 15 days and complete the proceedings within the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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