TaxTMI 
TaxTMI 
2011 (9) TMI 687
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.... to the appellant was suspended by an order dated 31-3-2010 issued under Regulation 20 of CHALR, 2004. After the suspension, the appellant was given a post decision hearing to explain his case. This hearing was on 4-5-2010. Subsequently, after four months an order was issued on 7-9-2010 confirming the suspension of the license. The appellant is agitating against this order. In the meanwhile, a show cause notice dated 5-7-2011 has been issued under Regulation 22 of CHALR, 2004 proposing revocation of the license and the matter is awaiting further proceedings. 2. The prayer of the appellant is that he has not been dealt with in a fair and just manner and his license remained suspended for almost 16 months. He has been unable to do any b....
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....stoms House Agent and for further proceedings in the matter. It is true that these guidelines were not in existence when the license of the appellant was suspended and the guidelines came into existence later. Even after noting the guidelines framed by the Board, the personal hearing was given on 4-5-2010 and order confirming the suspension of the license was issued on 7-9-2010 with the delay of four months which shows that the licensing authority has scent regard for the direction issued by the CBEC in the matter and that he fears that the proceedings in the present notice issued also will get delayed as in the case of previous matter. 5. The Appellant also argues that Regulation 22 of the CHALR, 2004 has been amended on 8-4-2010 by ....
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.... words 'offence report' used in the amendment carried out recently in Regulation 22 has to be understood to mean the final report disclosing evidences against the appellant. He submits that in the present case show cause notice would have been issued during the time frame prescribed in the amended Regulation considering the receipt of investigation report. There is also the issue that the regulation was amended only on 8-4-2011 and the new limitation of 90 days should commence from that date because this is a new time limit which has been notified for the first time. The show cause notice has been issued within such time frame. The DR submits that the department should be given opportunity to decide the show cause notice on merits. He point....