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2006 (1) TMI 668 - HC - Central Excise
Issues involved:
1. Extension of time sought by new incumbent due to pending issue before CESTAT. 2. Request to keep the impugned Show Cause Notice in abeyance. 3. Granting reasonable opportunity of hearing to the petitioner. 4. Passing necessary adjudication order after the Tribunal's decision. 5. Both sides allowed to present all contentions in facts and law. 6. Disposal of the petition with no order as to costs. Detailed Analysis: 1. The judgment addresses the situation where the Commissioner who heard the petitioner has been transferred before framing the adjudication order. The new incumbent requested an extension of time due to a similar issue pending before CESTAT involving another party. The department wanted to await the outcome of the said matter before adjudicating the impugned Show Cause Notice dated 25/01/1999. The petitioner's advocate had no objection but requested to keep the Show Cause Notice in abeyance. 2. In response to the above position, the court directed the respondent authorities to keep the impugned Show Cause Notice in abeyance until the decision of the Tribunal in the case of Sidharth Philaments Pvt. Ltd. is available. Once the Tribunal's decision is known, the authorities are instructed to grant a reasonable opportunity of hearing to the petitioner regarding the pending Show Cause Notice and then proceed to pass the necessary adjudication order in accordance with the law. During this period, the Show Cause Notice is not to be pursued. 3. The judgment emphasizes that the matter should not solely rely on the Tribunal's decision. Both parties are allowed to present all contentions available to them, based on facts and law. This ensures that the case is thoroughly examined from all angles before reaching a final decision. 4. Finally, the petition is disposed of as per the above directions. The rule is discharged with no order as to costs, indicating that the legal proceedings have been concluded without any specific financial implications for either party.
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