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2015 (10) TMI 786

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..... Mihir Prashant Deshmukh For the Respondent : Mr. Vijay Kantharia with Mr. Neelesh V. Kalantri ORDER P.C. : 1. The order passed by the Commissioner of Service Tax dated 27.6.2014 has been impugned in this Writ Petition essentially on the ground that the petitioner appeared before the said Commissioner for adjudication in Show Cause Notice issued on 23.1.2009. The show cause notice is conce .....

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..... enue expeditiously. The Hon'ble Supreme Court has clarified that inordinate, unexplained and negligent delay in pronouncing judgments hampers the exercise of right of appeal. Therefore, the belief, faith and trust of the people in the institution and judiciary is shaken by such delay. This dictum also applies to the quasi judicial adjudication as is contemplated by laws such as Central Excise .....

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..... about the number of files and matters which are pending in the Commissionerate. Let Mr. Kantharia takes instructions about the pending matters in the Commissionerate and how the Commissionerate is going to deal with them hereinafter. If the delay has not been explained and the Revenue has to accept the adverse verdict of a Court of Law only on this ground, then, remedial measures must be initiate .....

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..... gation in higher Courts and Tribunal, others would be encouraged. Therefore, we would like a comprehensive affidavit being filed by the chief Commissioner of Service Tax and measures that he proposes to take or has already taken. He shall, then, disclose number of files and matters pending and serially. It should not happen that one who comes to Court, challenges the adverse order only on the grou .....

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