2018 (2) TMI 628 - AT - Central Excise

Prayer for adjournment - assessee submits that he has not received the paper and he has applied for necessary papers - Held that - it appears that the Learned Counsel for the respondent-assessee, Gas Authority of India Ltd, is interested in lingering on the case and generate his fee for appearance from the milky cow, the public sector undertaking, Gas Authority of India Ltd. - The Registry is directed to send a copy of this order to the Chairman and Managing Director of Gas Authority India Ltd and also to the Secretary, Public Sector Enterprises, for necessary action, if any.

Summary

Issues: Adjournment request due to missing papers, Cross-objection filing by respondent, Allegation of delaying tactics by respondent, Direction for adjournment

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the main issue revolves around an appeal filed against Order-in-Original No: 43-49/SLM (43 to 49)COMMR/RGD/08-09 dated 30/01/2009. The respondent, Gas Authority of India Limited, requested an adjournment citing non-receipt of necessary papers. The respondent's counsel sought time to obtain the required documents. On the contrary, the department's representative argued that the respondent had already filed a cross-objection in 2009 and possessed the appeal papers. The Tribunal observed that the respondent seemed interested in prolonging the case to generate fees, but considering the interest of justice, decided to grant the adjournment. The Tribunal directed the Registry to send a copy of the order to the Chairman and Managing Director of Gas Authority India Ltd and the Secretary, Public Sector Enterprises, for necessary action, if any. The next hearing was scheduled for 2nd January 2018.

This judgment highlights the procedural aspect of adjournment requests in legal proceedings. It underscores the importance of ensuring fairness and justice while dealing with such requests. The Tribunal carefully considered the arguments presented by both parties before making a decision. The directive to inform the concerned authorities about the adjournment reflects the Tribunal's commitment to transparency and accountability in the legal process. Overall, the judgment demonstrates the Tribunal's adherence to due process and the principles of natural justice in handling the adjournment request in this case.