9911796707
TMI Blog2016 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... n up for final hearing. 5. The Petitioner received a Show Cause Notice ('SCN') dated 21st October, 2009 with regard to alleged evasion of service tax. The SCN was issued by the Commissioner, Service Tax, New Delhi. Apparently, there were no proceedings pursuant to the said SCN for some years, thereafter. In the meanwhile, the Petitioner entered into correspondence with the Commissioner (Adjudication) i.e. Adjudicating Authority (AA) in relation to the said SCN. 6. On 29th August, 2011 a hearing was held before the AA at which the Department was directed to give copies of the documents and information as sought by the Petitioner in its letter dated 20th November, 2009. This could not, therefore, be termed an effective hearing. 7. For more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the Petitioner, one Mr M. L. Vashist from Mr Malik's office and Mr Ashwani Kumar, Assistant Financial Controller delivered the said letter in the office of the AA but were not informed of the adjourned date. 11. Thereafter, on 30th November, 2015, the AA proceeded to pass an ex parte final adjudication order confirming the demand of service tax, interest and penalty as proposed in the SCN. 12. The point being urged before this Court on behalf of the Petitioner is that the adjournment sought by the Petitioner on reasonable and valid grounds was not granted, thereby depriving the Petitioner of an effective opportunity of participating in the adjudication proceedings and presenting its version. It is further pointed out that Mr H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21st October 2009 was pending adjudication for more than six years. It appears to the Court that the only reason why the Principal Commissioner, Central Excise as AA was in a hurry to conclude the proceedings was that he was retiring on the very date he passed the impugned order i.e. 30th November, 2015. He was perhaps anxious that the SCN should not be shown as pending for over six years. 15. It is these extraordinary circumstances, that persuades the Court to exercise its powers under Article 226 of the Constitution. The Court accordingly sets aside the adjudication order dated 30th November 2015. The Court directs that the adjudication proceedings arising out of the SCN dated 21st October 2009 issued against the Petitioner will now r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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