2007 (9) TMI 110

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....it, the Department did not controvert retraction of the statement of Shri Basudev Behara, as that was argued in Ex. Appeal No. 191/06. The Department in this case also without finding a clear-cut case on the date of inspection brought the Appellant to frivolous charges by a show cause notice issued after two years from the date of inspection. Such action was not appreciated by the Tribunal in the ....

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....their recourse for a vexatious litigation. 2. The learned J.D.R. supported the Order of the authorities below and submitted that the shortage found was on the ground of clandestine removal. 3. Heard both sides and. perused the record. The learned Counsel's argument has force. The case was made against the Appellant basing on Basudev Behera's admission and the retraction of which was made lat....