2014 (1) TMI 1116

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....e present case to note that despite certificate produced by CHA for getting licence for its employee and that was verified by Revenue through CBSE letter dated 5-2-2009, without issuing show cause notice immediately the authority took five months to issue the same. Show cause notice was issued on 14-7-2009 as is available at page 45 of appeal folder. Curiously adjudication order was passed after o....

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.... calls for an action under Regulation 20. 3. When it came to the knowledge of Customs Authority by letter dated 5-2-2009 of CBSE, the authority was very casual to exercise his power till 14-7-2009. Even thereafter, adjudication took more than one year. Adjudication order nowhere discloses about the active involvement of CHA or his conscious knowledge of fake certificate produced by his employee. ....

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....f Revenue Administration. 5. In the present case noticing that the authority has not risen to the occasion expeditiously, it is the necessary to send a copy of this order to the learned Member (L&J), C.B.E. & C. for appropriate measure. Learned Representative for Revenue is also requested to bring this fact to the notice of learned Chief Commissioner to send a copy of this order with his comments....