2007 (6) TMI 428 - AT - Central Excise

Summary

Issues:
1. Extension of time for re-adjudication by the Revenue Commissioner in a specific case.

Analysis:
The case involved a misc. application filed by the Revenue seeking an extension of three months to re-adjudicate a matter based on a direction from the Bench in a previous Final Order. The application was filed in September 2004, and as of June 2007, the Commissioner had not re-adjudicated the matter, despite the significant duty amount of over Rs. 57 lakhs being involved. The Commissioner's delay in re-adjudicating the matter was noted by the Tribunal, expressing shock at the undue delay. The Tribunal emphasized that the Commissioner should have completed the re-adjudication much earlier, within the three-month period granted by the Tribunal in the Final Order for extension of time to re-adjudicate.

The Tribunal expressed strong dissatisfaction with the Commissioner's laxity in not complying with the direction for re-adjudication over a period of more than six years. Given the gravity of the situation, the Tribunal decided to involve higher authorities by referring the matter to the Honorable Revenue Secretary and the Chairman of the Board. The Tribunal granted the Commissioner 45 days from the date of the judgment to complete the re-adjudication and report compliance to the Tribunal by a specified date. The Tribunal warned that failure to comply with the directions would be viewed very seriously and instructed the Registry to send a copy of the order to the Chairman of the Board and the Revenue Secretary. Ultimately, the misc. application was allowed on the terms specified in the judgment.

In conclusion, the judgment highlighted the importance of timely compliance with directions issued by the Tribunal, especially in cases involving substantial duty amounts. The Tribunal's decision to involve higher authorities and set a strict deadline for re-adjudication underscored the seriousness with which such delays were viewed in the legal context.