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2016 (12) TMI 759 - CESTAT CHENNAIDoctrine of res-judicata - appellant's grievance is that once the matter reached to finality by the appellate order dt. 13.6.85 (nearly 31 years ago) and all illegalities have been done by the department, no proceeding at all survived - Held that: - Law is well settled that repetitive litigation on the self-same cause is to be avoided following doctrine of resjudicata. Appellant's prayer is therefore justified to set aside the impugned Order-in-Appeal emerging out of adjudication made on the basis of SCN dt. 6.8.85 as is apparent from the factual matrix set out herein before. It is very painful to state that the assesse has been dealt to the detriment of justice from 1984. We also inform to the adjudicating authority that the Hon’ble High Court of Bombay in the case of Lanvin Synthetics Pvt. Ltd. Vs. UOI [2015 (8) TMI 387 - BOMBAY HIGH COURT] has noticed that any undesirable delay made by the adjudicating authority to reduce litigation makes his order fatal - We observe that the order dated 31.08.2005 passed by the ld. Commissioner (Appeals) was in excessive exercise of his jurisdiction to the utter dis-regard to law. Therefore, that is set aside. The matter is remanded to the adjudicating authority with the directions to complete the re-adjudication afresh by March, 2017 - appeal allowed by way of remand.
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