TMI Blog2015 (10) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... nths together and sometimes beyond the financial year is, thus, not conducive to the interest of nation's economy. The trust and faith reposed in them is also then betrayed. If no action is taken against such Officers and they are allowed to go scotfree, then, apart from the Revenue getting involved in litigation in higher Courts and Tribunal, others would be encouraged. Comprehensive affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner for adjudication in Show Cause Notice issued on 23.1.2009. The show cause notice is concerning the period 2005 2006, 2006 2007 and 2007 2008. The recovery or demand is of service tax. A reply to this show cause notice was given by the petitioners on 21.6.2010. On 1.8.2012 a personal hearing was given and concluded on the same date. However, the impugned order had been passed after a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the quasi judicial adjudication as is contemplated by laws such as Central Excise Act,1944, Customs Act,1962 and Finance Act,1994 as amended from time to time. That is why these circulars were issued. 3. Prima facie in this case there appears to be no explanation for the inordinate delay and as mentioned above. We are really not worried only about this matter. Even if there is any restructuri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verdict of a Court of Law only on this ground, then, remedial measures must be initiated including calling for an explanation from the concerned officers and thereafter taking action against them in accordance with law. Eventually all Commissioners must realise that delay in proceedings and passing of orders would be contrary to public interest. They are conferred with powers to determine and adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot happen that one who comes to Court, challenges the adverse order only on the ground of delay, the High Court, then, directs that the matter be taken and decided out of turn. Therefore, we would like complete data and figures to be placed on record. We would also like the Commissioner to enlighten us as to how much time would be taken at the end of his Commissionerate to dispose of pending cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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