2002 (11) TMI 200

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....ication for stay of the operation of the impugned order, it appeared that on a point of law well established, the appeal itself could be taken up for disposal. Both sides agreeing this was done. 2. The appellants are a CHA firm. They had processed two shipping bills for export of garments under claim of Drawback, Shipping Bills dated 29-5-2001. Show cause notice was issued on 27-11-2001 alleging ....

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....ngs this extraordinary power has been used after a very considerable period had lapsed from the cause of action arising. Such cases can be dealt with under Regulation 23 of the said Regulations on completion of the proceedings initiated by the show cause notice. 4. In identical situation the Tribunal in the case of Venkateswara Clearing & Forwarding Agent v. CC., Chennai [2001 (138) E.L.T. 615 (T....