9911796707
TMI Blog2015 (8) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... lihood is involved, in the interest of justice it would be only fair to restore the operation of the licence till the final verdict - The restoration of operation of licence will not prejudice the interest of Revenue, till final verdict of the Hon ble High Court. We observe that in cases of Excise evasion, the factory of assessee is not shut down. Therefore in terms of equity, it is only fair and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant was set aside. Miscellaneous application No. C/MA(ORS)/93841/15 has been filed by the applicant for implementation of the order passed by the Tribunal. 2. The learned Counsel for the appellant states that due to prolonged non-operation of the licence, their client is suffering irreparable loss and hardship. The applicant is deprived of livelihood as well as the livelihood of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the reliefs whatsoever they were entitled to in law. 4. We find that the licence has been inoperative for more than 4 years. More than 2 years have passed since the revocation was set aside by the Tribunal. In such cases, where the question of livelihood is involved, in the interest of justice it would be only fair to restore the operation of the licence till the final verdict. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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