TMI Blog2014 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 2. Shri P. Arul, learned DR, at the outset raises a preliminary objection that since this is a case of non-renewal of the CHA Licence by the jurisdictional Commissioner under Regulation 11 of the CHALR, 2004, o appeal lies against such renewal and that CESTAT does not have jurisdiction to hear an appeal against such non renewal.In support of his argument, he cites the decision of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal lies against an order rejecting an application for renewal of CHA licence. In view of the said decision of the Hon'ble Bombay high court , which has also referred to a similar judgment of the Hon'ble Calcutta high court in M.Dutta Agency vs Commissioner of Customs-1998(101) ELT 581(cal),no appeal lies against the impugned order and hence t he same cannot be entertained by the Tribunal .As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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