2017 (9) TMI 281

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..... chilies of M/s. S.B. Impex - Held that: - there is no material to arrive at the finding that, the observation made in the impugned order that, there are no satisfactory explanation against the show cause notice, is perverse. The reason why the impugned order was passed is that, the explanation given is not satisfactory. This reason has not been substantiated to be perverse - suspension order uphe .....

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..... efore, should be set aside. Learned Advocate appearing for the Department submits quoting of a wrong section in the impugned order does not vitiate the order itself. The name of the petitioner came out from the police investigation. In the criminal proceedings the accused have since been charge-sheeted. At this stage, any reversal order of suspension will not be beneficial to the revenue. I .....

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..... was well aware of the proceeding inasmuch as the show cause notice was issued to the petitioner. The petitioner had replied thereto. The petitioner, however, has not produced the reply to the show cause notice. Therefore, there is no material to arrive at the finding that, the observation made in the impugned order that, there are no satisfactory explanation against the show cause notice, is perv .....

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