9911796707
TMI Blog2021 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... NAL ORDER NO. A/85768-85769/2021 X X X X Extracts X X X X X X X X Extracts X X X X ..... e has come as a shock to them being issued without any material against them. 5. Learned AR for the Revenue has no objection in allowing the early hearing applications of the appellant and hearing their appeals. 6. Consequently, the early hearing applications are allowed and with the consent of both sides, keeping in mind the urgency of the matter and also since the issue revolves in a very narr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not attend the hearing apprehending injustice in the matter. Also, he has grievance about the wording used by the Principal Commissioner in the impugned order directing suspension, which according to him, indicates a biased approach. 8. Opposing the said argument, the learned AR for the Revenue has submitted that the appellant did not make out a case before the Principal Commissioner seeking ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments requested is a serious lapse on part of the appellant as the learned Principal Commissioner has duly and reasonably exercised her authority conferred under CBLR, 2018. Further, the argument that absence of a prima facie case for suspension of the license had forced the appellant to rush to this Tribunal, without appearing before the Principal Commissioner seems to be ill founded. We do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
