2016 (1) TMI 737

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Held that:- In view of this affidavit and the stand taken by the Commissioner, we set aside the impugned order only on the ground of delay and which is long, unreasonable and unexplained in passing the adjudication order. - The impugned order dated 23rd January 2014 is, therefore, quashed and set aside. The show cause notice shall be adjudicated afresh and on appearance of the Petitioner a fres .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assed within a reasonable time. However, the impugned order has been passed 17 months after the personal hearing was over. This unreasonable and unexplained delay itself vitiates the conclusion reached in the impugned order. 2. Upon such a contention being raised and specifically in the Petition so also earlier, we granted time to Mr. Kantharia appearing for the Respondents to take instructions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reasonable and unexplained in passing the adjudication order. 4. The impugned order dated 23rd January 2014 is, therefore, quashed and set aside. The show cause notice shall be adjudicated afresh and on appearance of the Petitioner a fresh order would be passed by the Adjudicating Authority within a period of 30 days from the date of conclusion of personal hearing. 5. The Petitioner shall ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X