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2009 (6) TMI 724

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..... ndent. [Order per : A.K. Srivastava, Member (T)]. This appeal has been filed by the appellants against the Order No. 78/2008 dated 10-12-2008 passed by the Commissioner by which he has suspended the CHA Licence No. 11/347 held by him under Regulation 20(2) of CHALR, 2004. 2. Heard both the sides and perused the records. 3. Amongst the various grounds taken by the appellants, it is se .....

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..... ments in the case of A.R. Marines Pvt. Ltd. v. Commissioner of Customs (General), Mumbai reported in 2008 (227) E.L.T. 584 (Tri.-Mumbai) and M/s. AMI Clearing and Forwarding Pvt. Ltd. v. Commissioner of Customs (General), Mumbai [A/483/08/CSTB/C-II dated 2-9-08] [2009 (233) E.L.T. 92 (Tri.)]. We, however, note that the Larger Bench of the Tribunal in the case of Freightwings and Travels Ltd. v. Co .....

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..... ng. Since the provisions of Rule 21(2) of the CHALR, 1984 are pari materia with Rule 20(2) of CHALR, 2004, the observations of the Larger Bench of the Tribunal in the context of Rule 21(2) of CHALR, 1984 are equally applicable in connection with Rule 20(2) of CHALR, 2004. Even in the case of Maha Maruthi Logistics Pvt. Ltd. v. Commissioner of Customs, Visakhapatanam [2007 (216) E.L.T. 538 (Tri.-Bo .....

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..... us, post decisional hearing was granted to the appellants yet they insisted for the issue of show cause notice before being heard in the matter. This is not fair and correct. They should have attended the post decisional hearing without insisting on the show cause notice. The appellants are directed to appear before the Commissioner for post-decisional hearing without insisting on the show cause n .....

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