2012 (6) TMI 129

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....e Respondent   Per D.N.Panda (for the Bench): These matters were heard this matter for two days, i.e. 10.5.2012 and 11.5.2012. 2. Appeal No. 582/11 was filed before the Tribunal challenging Order dated 12.10.11 passed by learned Commissioner ordering immediate suspension of the CHA licence of the appellant based on evidence gathered during preliminary investigation with consequence o....

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.... materials gathered against it. Learned Advocate appearing on behalf of Appellant placing a date chart says that ld. Authority went against the provisions of law appearing in Regulation 20 of CHA Licensing Regulations, 2004. According to him, first order dated 12.10.11 was passed in exercise of the power conferred under Regulation 20(2) of CHALR 2004 and subsequent order dated 20.1.12 is outcome o....

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....statements and evidence relied upon by it. Shri Sharma ld. Counsel receives copies of the statements on behalf of appellant. 7. Learned DR submits that Revenue has been prejudiced by questionable modus operandi of appellant. It filed a bill of entry in the name of an importer without their knowledge. Description, quantity and nature of goods cleared under the said Bills of Entry was not known b....

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....ported at 2011 (268) ELT 448 (A.P.) 8. Perusal of the statements recorded by Investigation in the bunch of papers given to us by Revenue throws light that this is not a case for interference by Tribunal when investigation followed by search proceedings has given rise to discovery of incriminating evidence for suspension of CHA licence. However, we do appreciate that appellant deserves to be pro....