9911796707
TMI Blog2004 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... the South Zonal Bench of this Tribunal and the Tribunal, after due consideration, set aside the same by Final Order Nos. 1474 1475/2003, dated 28-11-2003 [2004 (164) E.L.T. 108 (T)]. It is his submission that once the order of suspension has been set aside on the grounds urged in the suspension order dated 2-2-2001, by the Tribunal on their Final Order stated supra, then they cannot be charged again by another suspension order. It is his submission that the action taken by the Commissioner is not "immediate" and, therefore, the criteria laid down under Regulation 21(2) of Suspension is not satisfied. In this regard, he relies on the judgments rendered in the cases of : (a) East West Freight Carriers (P) Ltd. v. CC, Madras - 1995 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the said Show Cause Notices and, therefore, he submits that the order of suspension is to be set aside. It is his further submission that he has not been given the post-suspension hearing and only after Bench called for parawise comments, the appellant had been issued with a Show Cause Notice on 27-9-2004. He submits that inordinate delay in completing all the proceedings would harm their business and seeks for restoration of their business by setting aside the suspension order. 2. The learned JCDR points out that the offences are very grave and the suspension has been done only after the conviction of the appellant in 3 OIOs. There are also proceedings initiated by the Enforcement Directorate and, therefore, the order of suspensi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el, although it is very clear that the suspension would affect the livelihood of the appellant and the same has been set aside by giving direction to the Revenue to proceed in terms of law and conclude the proceedings expeditiously, as held in the Larger Bench's judgment rendered in the case of Freight Wings and Travels Ltd. v. CC, Mumbai - 2001 (129) E.L.T. 226 (Tri. -LB). After our due examination of the matter and considering the judgments cited by the learned JCDR, we are of the considered opinion that the present order of suspension has been issued only after conclusion of proceedings against the appellant by 3 OIOs. In terms of Regulation 21(2), the suspension is justified in view of changed situation as cited in the suspension order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to take immediate action in the present facts and circumstances of the case. There is no violation to Regulation 21(2) of the CHA Regulation. Therefore, the citation relied by the learned Counsel in support of his contention that action has not been taken immediate is distinguishable. The earlier order of the Tribunal setting aside the suspension order was on different facts and circumstances and in the present case the circumstances have changed as the suspension order has been issued within 8 days of the OIOs passed against the CHA-appellant and now that the Show Cause Notice has been issued, the proceedings in terms of law has to be continued. Further in the interest of justice, the same has to be expeditiously completed to enable the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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