TMI Blog2018 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... - Having appreciated the reasons of delay, it may be ordered that the appellant should file reply to show cause notice within a month of receipt of this order and bring the proceeding to an end participating for hearing on the date fixed by learned Commissioner. Learned Authority recording pleadings and evidence shall pass appropriate order within a month of last date of hearing or before 31.3.2018 whichever period is earlier. Appellate order set aside. - C/751/07-Mum - A/91418/2017 - Dated:- 30-11-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri J.F. Pochkhanwala, Sr. Advocate, for appellant Shri R. Kapoor, Commissioner (AR), for respondent ORDER Per: Dr. D.N. Panda Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the appellant sought refund of the duty paid in terms of its letter dated 19.7.2004, that was denied by a letter dated 28.9.2006 by the Department. Against that letter when the appellant went to learned Commissioner (Appeals), he denied the refund holding that by that time an adjudication is pending in terms of show cause notice dated 28.9.2006. Learned Commissioner (Appeals) dismissed the appeal abruptly holding that refund is claimed at the premature stage. Against the above order of dismissal, appellant is before Tribunal in the present appeal. 4. Heard this matter from time to time. Today the position became very clear with the averment of both sides. 5. When the appeal record carrying letter dated 28.9.2006 was examined, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etriment of justice. It is well accepted principles of law that litigant should not suffer for the mistakes of the court. Pendency of appeal in Tribunal has made both parties to suffer. They were under impression that such pendency of the appeal before Tribunal has barred the Authority below from the exercise of jurisdiction. Therefore they could not complete adjudication against show cause notice dated 28.9.2006. 7. Having appreciated the reasons of delay, it may be ordered that the appellant should file reply to show cause notice within a month of receipt of this order and bring the proceeding to an end participating for hearing on the date fixed by learned Commissioner. Learned Authority recording pleadings and evidence shall pass app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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