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2016 (5) TMI 197 - HC - Service TaxViolation of principles of natural justice - Adjournment sought by the Petitioner on reasonable and valid grounds not granted - Deprived of an effective opportunity of participating in the adjudication proceedings and presenting its version - Evasion of Service tax - Demand of service tax, interest and penalty as proposed in the SCN confirmed.Adjudication pending for more than six years. Held that:- with only one effective hearing having taken place, it would have not caused any serious prejudice to the Department if the request for adjournment made by the Petitioner, on account of the indisposition of its CA, supported by medical certificate, had been accommodated. After all, the SCN was pending adjudication for more than six years. It appears to the Court that the only reason why the Principal Commissioner, Central Excise as AA was in a hurry to conclude the proceedings was that he was retiring on the very date he passed the impugned order. He was perhaps anxious that the SCN should not be shown as pending for over six years. It is these extraordinary circumstances, that persuades the Court to exercise its powers under Article 226 of the Constitution.Therefore, the adjudication order is sets aside. Also it is directed that the adjudication proceedings arising out of the SCN issued against the petitioner will now resume before an AA, as may be designated by the Central Board of Excise and Customs (CBEC), from the stage it was prior to the passing of the impugned adjudication order. - Petition disposed of
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