TMI Blog2021 (12) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd respondent has no choice but to pass a speaking order. The 2nd respondent is directed to pass appropriate orders on merits and in accordance with law and implement the order of the Commissioner of Customs (Appeal) Order - Petition allowed. - W.P.No.24365 of 2021 - - - Dated:- 25-11-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.B.Satish Sundar For the Respondents : Mr.G.Meganathan Standing Counsel ORDER When this case was taken up for hearing on 16.11.2011, learned Standing Counsel had taken notice on behalf of the respondents. This case was directed to be listed on 23/11/2021. On 23.11.2021, the learned Standing Counsel requested for further time for filing counter on 25.11.2021, finally. Ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotest. It has been noted in the case of Collr.Of C.Ex.Vs Prestige Engr.(India) Pvt Ltd 1989(41)ELT 530 (Tri) that once a protest has been lodged it becomes the duty of the Asst.Commissioner to dispose of the protest by an appeal-able order so that the respondent company could go in appeal against those orders, otherwise the protest cannot be deemed to have subsided, it is alive till it is disposed of by a suitable speaking oirder. This order is pari materia to the facts herein. Vacation of the protest will also close the issue for the department thereby disabling the appellants from claiming a refund after six months, as the period of limitation for claiming refund would then come into play. Thus, the action of the department in not issuin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral that the observations made by the High Court, have been harsh on the officers. It is clear that the observations of the High Court, seemingly vehement and apparently unpalatable to the Revenue, are only intended to curb a tendency in revenue matters which, if allowed to become widespread, could result in considerable harassment to the assessee-public without any benefit to the Revenue. We would like to say that the department should take these observations in the proper spirit. The observations of the High court should be kept in mind in future and utmost regard should be paid by the adjudicating authorities and the appellate authorities to the requirements of judicial discipline and the need for giving effect to the orders of the hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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