2009 (2) TMI 548

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.... by order No. A/447/07/C-I/CSTB dated 7-8-2007 [2007 (218) E.L.T. 417 (T)]. By taking note of the various facts as also the precedent decision, the Tribunal arrived at a finding that the said CHA had already undergone sufficient punishment and ordered that the revocation of CHA licence will be operative only up to 30-9-2007. For better appreciation, we reproduce para 3 of the above judgment :- "3. We note that the show cause notice for violation of the provisions of DFRC scheme has been issued on 25-7-2006 and is pending adjudication. In other words, the charge against the exporters is yet to be established. We also note that the CHA has been out of business since April 2006. Being deprived of earning their livelihood for almost 1&f....

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....om which the appeal arises, has proceeded on the footing that the show cause notice of violation of the provisions of DFR scheme has been issued on 25-7-2006 and is pending adjudication. This basis premises is incorrect as the order of adjudication has already been passed. In the light of that, impugned order is set aside. The matter restored to the file of the Tribunal for deciding the matter on merits." 4. As it is clear from the above that Revenue has pleaded before the Hon'ble High Court that the observation of the Tribunal as regards non-adjudication of the show cause notice dated 25-7-2006 is not correct. By accepting the same, the Hon'ble High Court has set aside the above order of the Tribunal and remanded the matter for de ....

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....proach the Hon'ble High Court and get the clarification. We express our displeasure at the above attitude of the Revenue and left with no other option but to proceed with disposal of the appeal. 6. On going through the order of the Hon'ble High Court, we find that the earlier of the Tribunal stand set aside by the Hon'ble High Court only on the short ground that the observation as regards adjudication of the show cause notice was incorrect. The learned JDR has admitted that adjudication has not yet taken place. The licence was suspended in April, 2006. Already a period of around three years has passed and the CHA in all these years had remained without business. The allegation and findings of aiding and abetting to the exporter were....