TaxTMI 
TaxTMI 
2006 (3) TMI 633
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.... : S.L. Peeran, Member (J)]. - The Tribunal by Final Order No. 1824/2004 dated 17-1-2004 allowed the appeal by remand in as much as the suspension order against the CHA is deemed to be set aside, however granting opportunity to the Commissioner to conclude the proceedings in terms of the CHA Regulation within a period of four months as the livelihood of the appellant cannot be hampered. The....
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.... on 25th July, 2005 seeking for extension of time. It is submitted in the application that the Inquiry Officer conducting the enquiry could not complete the inquiry proceedings as CHA has raised the contention that the proceedings under reference cannot be proceeded further. It is submitted that the CHA has not cooperated in completing the Inquiry with an intention to complete the four months peri....
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....tipulated time and allowed to pass the time considerably. This clearly shows the negligence on the part of the Revenue. It is submitted that in terms of the judgment of the Larger Bench and the directions of the Tribunal as extracted above, the Commissioner should have concluded the proceedings initiated in the show cause notice within the stipulated time failing which the order of suspension is d....