9911796707
TMI Blog2014 (1) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... other, the authority whether has made any investigation from 5-2-2009 to trace revenue loss, if any, by engagement of the employee remained in dark. It is high time that Central Board of Excise & Customs (C.B.E. & C.) should take appropriate steps to prescribe inbuilt provision of verification of certificates within a prescribed time and take action within a prescribed time without permitting afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately 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 one year of issuance of show cause notice. No care was taken by Revenue administration as to find whether any loss to revenue occurred by the lapse of time as above. 2. Regulation 19(1) prescribes eligibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter, 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. It is also strange that without proper examination of Regulation and bringing out mala fide of CHA, impugned order forfeituring security of Rs. 70,000/- out of security deposit Rs. 75,000/- was passed. 4. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 to the learned Member (L J), C.B.E. C. 6. For the reasons above, it is not desirable to keep this appeal pending. Consequently, both stay application and appeal are allowed with the observation that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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