TMI Blog2016 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ply or even participated in the adjudication proceedings. The adjudicating authority has recorded that, several notices for personal hearing were issued under registered A.D., despite which, neither the petitioner nor its authorized representative ever appeared before him. Surely, the law does not come to the aid of indolent, tardy or lethargic litigant. The conduct of the petitioner would dissuade us from entertaining these petitions. - Decided against the appellant. - SPECIAL CIVIL APPLICATION NO. 6407 of 2015, SPECIAL CIVIL APPLICATION NO. 6409 of 2015 - - - Dated:- 3-2-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITONER : MR NIRAV P SHAH, ADVOCATE FOR THE RESPONDENT : MR RJ OZA, ADVOCATE ORDER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, therefore, came to be dismissed only on the ground of non-condonable delay, upon which, the petitioner has filed these petitions in similar circumstances. 2. Learned counsel for the petitioner submitted that, even if the Commissioner had no power to condone the delay, the Court could, in exercise of writ jurisdiction under Article 226 of the Constitution, examine the legality and propriety of the order in original passed by the adjudicating authority. Such a view has been consistently taken by this Court in large number of decisions rendered by Division Benches. The issue came to be finally settled upon reference made to three Judge Bench in case of Panoli Intermediate (India) Pvt. Ltd. vs. Union of India reported in 2015 (326) ELT 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the judicial conscience enriched by judicial experience and practical wisdom of the judge. 3. Counsel further contended that, on the raw material consumed by the petitioner in construction work, there was exemption of 67% of the value from payment of service tax. The adjudicating authority had adopted figures available in the balance-sheet of the petitioner-company. If the appropriate exemption notification was applied by the adjudicating authority, the tax demand would have come down to a third of what was confirmed, corresponding penalty also would be reduced. 4. On the other hand, learned counsel Shri Oza for the department opposed the petitions contending that the petitioner had not replied to the show-cause notice nor part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inary jurisdiction relying on the decision of D.R. Industries Ltd. v. Union of India(supra), recognising that this Court has extraordinary powers in appropriate case to interfere even while upholding the contention that there is statutory limitation to which delay can be condoned by the authorities. We ourselves have earlier in case of Senior Superintendent of Post Office v. Union of India (supra) recognised that if an aggrieved person knocks the door of High Court seeking redressal under writ jurisdiction for valid reasons, to obviate extraordinary hardship and injustice such challenge can be entertained even beyond the period of limitation. 7. Even the larger Bench in case of Panoli Intermediate (India) Pvt. Ltd. vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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