TMI Blog1974 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the company. The Union of India by Notification No. 111/62 of the 13th June, 1962 fixed different rates of excise duty on grey and processed cloth. This notification was subsequently clarified by Revenue letters F. No. 4/16/62-CXVII, dated 11th July, 1962, whereby it was stated that scoured cloth would be taxable at the duty applicable to grey cloth. lt appears that duty was being charged for scou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner for the period subsequent to 1963, and various notices were also issued. Objections were filed by the petitioner to these demands before respondent No. 2, but they were dismissed on 1-3-1966. An appeal filed before the respondent No. 1 was likewise dismissed on 10-11-1966. The petitioner filed a revision before respondent No. 1 which was allowed on 30.5.1967. In consequence of this order, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a duty to decide pending cases as expeditiously as is possible in the circumstances of the case. It would be an obvious denial of justice to a litigant in case suits or appeals by him before appropriate judicial authorities are purposely postponed, although there is no impediment to their decision. In the counter-affidavit filed in the present case, there is no satisfactory explanation for refrain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appear to be any valid justification in law for the respondent No. 2 not deciding the appeals filed by the petitioner. In action of the nature disclosed in the case is not conductive to the maintenance of confidence of the litigant public in Tribunals constituted under special Acts. Although the Collector of Central Excise is entrusted primarily with administrative powers, yet in as much as he exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
