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Central Excise – Delay in issue of Adjudication order/Appellate order after personal hearing - Central Excise - 732/48/2003Extract CIR NO.732/48/2003-CX, DT. 05/08/2003 Central Excise - Delay in issue of Adjudication order/Appellate order after personal hearing Sir, I am directed to say that it has been brought to the notice of the Board that often there is delay in issue of Adjudication/Appellate orders in cases where personal hearing has already been concluded. In certain cases the issue of orders has taken substantially longer periods even after conclusion of personal hearing. This kind of situation could result mainly due to lack of proper supervision on the part of the senior officers. 2. Board has taken a serious view of the matter. In this connection your attention is invited to Board's Circular No.32/80-CX.6 dated 26th July, 1980 in which it has been directed that in all such cases where personal hearing have been concluded it is necessary to communicate the decision immediately or within a reasonable time of 5 days. Where for certain reasons, the above time limit can not be adhered to in a particular case, the order should be issued within 15 days or at most one month from the date of conclusion of personal hearing. The above instructions of Board are reiterated. 3. Board desires that Chief Commissioners and Commissioners should devise a suitable mechanism to ensure that Board's instructions as above are adhered to in true letter and spirit and any failure to adhere the prescribed time limit should be viewed seriously. 4. Field formations may be informed suitably. 5. Receipt of the same may be acknowledged. 6. Hindi version will follow. F.No.208/17/2003 -CX.6
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