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Issues: Non-compliance with tribunal's remand order, inaction of the adjudicating authority, delay in passing orders, contempt of tribunal.
Analysis: 1. Non-Compliance with Tribunal's Remand Order: The judgment addresses the issue of non-compliance with the tribunal's remand order. The original authority was directed to re-adjudicate the case within five months, but failed to do so. The applicant sought relief under Rule 40 & 41 of the CESTAT (Procedure) Rules due to this non-compliance. Despite personal hearings being held, no order was passed by the original authority, leading to further delays and legal complications. 2. Inaction of the Adjudicating Authority: The judgment highlights the inaction of the adjudicating authority, which was directed to dispose of the case within a specific timeframe but failed to do so. The tribunal expressed dissatisfaction and concern over the delay, emphasizing the importance of timely adjudication and compliance with its orders. The tribunal directed the original authority to pass a fresh order of adjudication within 30 days, ensuring the party is given a reasonable opportunity to be heard. 3. Contempt of Tribunal: The judgment discusses the possibility of initiating action against the officer concerned for contempt of the tribunal due to the prolonged inaction and non-compliance with the tribunal's directions. While refraining from immediate action, the tribunal warned that failure to comply with the new directive within the specified timeframe would result in serious consequences, including potential contempt proceedings. The tribunal emphasized the importance of following its orders and ensuring timely resolution of cases. In conclusion, the judgment addresses issues related to non-compliance with tribunal orders, inaction of the adjudicating authority, and the potential consequences of contempt of tribunal. It emphasizes the need for timely adjudication, adherence to directives, and the serious implications of failing to comply with tribunal orders.
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