petitioner at the time of issuing show cause notice to the petitioner. However, after careful examination of show cause notice itself it becomes clear that the Departmental Enquiry Report was annexed with show cause notice and specific note was taken at the bottom of show cause notice, “lkscr lekjksi vgokykph izr tksMyh vkgs” (Copy of Enquiry Report is annexed herewith). So also, it is to be noted that while submitting reply to the show cause notice on 03/10/2003 the petitioner in his entire reply no where raised objection that the copy of Departmental Enquiry report was not provided to the delinquent. Had the copy of Enquiry Report not supplied to the petitioner definitely he would have raised an objection to that effect in his reply to the show cause notice. Even in the appeal to the Government (Exh. 61), the delinquent/petitioner did not take objection regarding non supply of copy of Departmental Enquiry Report to him at the time of service of show cause notice. Thus, objection raised by the petitioner regarding non supply of copy of Enquiry Report to him is nothing but after thought objection and it holds no substance. Otherwise also, learned Presiding Officer of MAT held that, copy of Enquiry Report was duly supplied to the petitioner. Such findings of fact cannot be disturbed only on the basis of after thought objection raised by the petitioner. Therefore, we hold that, an objection raised by the petitioner regarding non supply of copy of Enquiry Report to the petitioner is not acceptable and accordingly it is rejected. In view of these distinct facts, the above cited authorities relied on by the
