https://www.taxtmi.com/caselaws?id=123478 A CHA licence revocation could not be sustained where the Settlement Commission had already exonerated the employee said to be involved in the misdeclaration and found no conscious knowledge of that misdeclaration. The Tribunal held that the Commissioner could not proceed on a contrary assumption that the employee had admitted participation once the statutory finding was available. In these circumstances, disciplinary action against the CHA lacked support and the revocation proceedings ought to have been dropped. The revocation order was therefore set aside. en-us Thu, 10 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 14:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123478 A CHA licence revocation could not be sustained where the Settlement Commission had already exonerated the employee said to be involved in the misdeclaration and found no conscious knowledge of that misdeclaration. The Tribunal held that the Commissioner could not proceed on a contrary assumption that the employee had admitted participation once the statutory finding was available. In these circumstances, disciplinary action against the CHA lacked support and the revocation proceedings ought to have been dropped. The revocation order was therefore set aside. Case-Laws Customs Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123478