TMI Blog2016 (12) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Veerabhadra Reddy, JC (AR) For the applicant Shri C. Seethapathy, Adv., For the respondent ORDER The impugned order dated 20.04.2005 passed by the ld. Commissioner (Appeals), has disposed six appeals with total disregard to the law and also the appellate direction made by the ld. Commissioner (Appeals) vide OIA No. 158/2004 dated 19.10.2004 on the self-same cause that arose out of the adjudication order dated 23/29.3.2004 and 29.7.2004. There is no dispute that appellant s failure to cause appearance before the adjudicating authority has rendered the adjudication exparte. But the matter of valuation having far reaching consequence may affect right of either party. Therefore, to resolve the issue at the grass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on the above six appeals and may become fate accompli thereof. Therefore, in all fairness these appeals should also go back to the adjudicating authority to follow same guidelines as above and pass appropriate order. We may remind the authority that manner of writing an order has been guided by Apex Court in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd.-2010 (253) ELT 705 . Those guidelines should be strictly followed while passing re-adjudication order. For convenience of reading the guide lines are reproduced as under:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case :- (a) It sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending for long time, sends a wrong signal to the litigants and the society. (g) It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions of any individual or society. 3. We expect that all the eight matters shall be heard analogous and orders passed considering the law, evidence and material facts. 4. With the above direction all the eight appeals are remanded to the adjudicating authority for fresh decision. We expect that the authority shall pass appropriate order by end of March, 2017. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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