9911796707
TMI Blog2011 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... nicated to him that provisional assessment cannot be allowed in the facts and circumstances of the case. The appellant was also advised to pay duty either under protest or without protest as the appellant deemed fit. It was further informed to the appellant that clearance of goods without payment of duty shall be liable to seizure under law. Ld. Counsel submits that not only this communication has been issued to him but also there has been certain seizure done in due course. He further placed page 81 of the appeal folder demonstrating that a Show Cause Notice dated 6-5-10 has been issued to the appellant to decide certain disputes. During pendency of the adjudication, the impugned order dated 30-12-10 which is appearing at page-39 of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that his client may face still difficulties for the period that has already expired after issuance of the show cause notice and also for the future clearance. We are not at all satisfied about the apprehension of the appellant since we expect that the public servant will act in all fairness under the law. However, to serve the interest of justice, we may say that in respect of the period already expired after issuance of the Show Cause Notice, if the authorities are satisfied that Revenue's interest may be prejudiced, there may not be bar to issue Show Cause Notice for that period unless otherwise barred so that Revenue's interest may be protected. So far as future clearances are concerned, it would not be proper to cause any obstruction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high handedness of the authority by order dated 30-12-2010 during pendency of adjudication. In view of the citation made by the ld. Counsel aforesaid where Tribunal had interfered in such occasion in the past, we are inclined to interfere to pass order in this case. Since we find that the authority in disguise has directed the Additional Commissioner to issue the order without fairly acting on the face of the record, it is high time to complete the adjudication in accordance with law to remove hardship to the assessee. With this, we conclude the matter expressing our dissatisfaction on the action taken by the authorities below and hope that the Authority shall not act contrary to law. 6. With the aforesaid direction, we dispose Misc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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