9911796707
TMI Blog2018 (7) TMI 1938X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant to file reply to the Show Cause Notice in the interest of justice - Appeal disposed off. - Appeal Nos. E/179/2009 & E/668/2010 In Stay Petition No. E/228/2009 - ORDER No. MO/76057/2018 & FO/A/77142-143/2018 - Dated:- 18-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri S. Chakraborty, Sr. Advocate Shri Abhijit Biswas, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Respondent(s) ORDER Per Bench: Since common issues are involved in these appeals, both the appeals are taken up together for hearing. 2. The facts of the case in brief are that the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order of the Hon ble Single Judge on 22.12.2006. Writ Appeal was filed before the Division Bench of Hon ble Gauhati High Court against the order dated 22.12.2006 of the Hon ble Single Bench. In view of the delay in disposal of the Writ Appeal filed before the Hon ble Gauhati High Court, the Appellant also filed an Appeal before the Tribunal bearing No. E/668/2010 on 20.09.2010 along with condontion of delay Application and Stay Petition. The Writ Appeal, being 121/2007 was disposed by the Hon ble Division Bench of Gauhati High Court by an order dated 04.01.2011 in the following manner: The Appellants are left at liberty to approach the jurisdictional Appellate Tribunal for necessary reliefs . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. 7. The Ld. D. R. appearing for the Revenue reiterates the findings of the Commissioner. 8. Heard both sides and perused the appeal records. 9. We find that the issue pertains to the show cause notice issued in the year 1985. More than 32 years have elapsed. We also find that the Commisssionerate has been re-organised by bifurcation of Shillong Commissionerate. We find that the files have been transferred to Dibrugarh Commissionerate. There is a possibility that some files might have been misplaced during such transfer. Considering the above, no purpose will be served by going into the dispute as to whether all relevant documents have been provided to the Appellant or not. When this was pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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