TMI Blog2007 (4) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... s against allowing of Modvat credit and reduction of penalty by the ld. Commissioner (Appeals). 2. The ld. JDR appearing for Revenue submitted that the Respondent not filing the relevant document, claimed the relief before the appropriate authority. Ld. Commissioner held that the duty paid documents were proved by commercial invoice which does not disentitle the Respondent to the relief. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to the Respondent s notice for confrontation. Such a failure by Revenue has also made their case fatal. In support of his argument, he relied on the Order in Revision No. 803 passed on 26-9-1979 where it was held by the Govt. of India that an adjudication finalized after 7 years was improper which has deprived the aggrieved from the early right to justice. The revision decision was reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble High Court of Bombay relying on the decision of the Hon ble Supreme Court in the case of Shri R.C. Sharma v. Union of India, (1976) 3 SCC 474 held in the case of Devang Rasiklal Vora v. Union of India reported in 2003 (158) E.L.T. 30 (Bom.) held that judgment passed after two years of closing of hearing was liable to be set side. It is needless to say that justice delayed is justice d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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