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2016 (1) TMI 737 - BOMBAY HIGH COURTValidity of adjudication order passed 17 months after the personal hearing was over - It was contended that this unreasonable and unexplained delay itself vitiates the conclusion reached in the impugned order. - Held that:- In view of this affidavit and the stand taken by the Commissioner, we set aside the impugned order only on the ground of delay and which is long, unreasonable and unexplained in passing the adjudication order. - The impugned order dated 23rd January 2014 is, therefore, quashed and set aside. The show cause notice shall be adjudicated afresh and on appearance of the Petitioner a fresh order would be passed by the Adjudicating Authority within a period of 30 days from the date of conclusion of personal hearing. - Matter remanded back.
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