2014 (12) TMI 687

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..... ESTAT, Mumbai allowing the appeal of the respondents herein. 2. Admit, on the following substantial questions of law :- (i)       Whether the CESTAT is right in law in holding that the charges of violation of the provisions of Regulations 13(d), 13(e) and 13(n) of the CHALR, 2004 against the respondents are not sustainable and consequently setting aside the rev .....

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..... sion of goods is not sustainable is based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrary? 3. Learned counsel for the appellant/revenue prays for stay of the operation of the impugned order dated 9 October, 2012 of the CESTAT. It is submitted that the impugned order dated 9 October, 2012 is not sustainable for the reason that it complet .....

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..... placed upon the statement of Mr. Mohan Shah, as he was not offered for cross-examination. Further the petitioner has been out of business since 1 December, 2010 after the order dated 29 November, 2010 canceling the petitioner's CHA Licence was passed. 5. Having heard learned counsel for parties, we are of the view that the contentions urged by the revenue do not on the face of it render the .....

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