2007 (8) TMI 419

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..... offender – Held that: - assessee has undergone punishment by way of suspension of license for more than three years for the offence committed, it is just and proper to restore the license. - 71 of 2007 - - - Dated:- 10-8-2007 - F.I. Rebello and J.P. Devadhar, JJ.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Mrs. N.V. Masurkar with <?xml:names .....

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..... e CESTAT has restored the licence. 4. The main grievance of the revenue is that the subletting of CHA licence is a serious offence and moreover the assessee is a habitual offender in committing the offence of subletting the licence and, therefore, the Tribunal ought not to have restored the licence to the assessee. 5. On perusal of the order passed by the CESTAT, particularly paragraph 6 there .....

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