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TMI Blog2024 (12) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the adjudicating authority is to grant cross-examination of the persons as has been indicated in paragraph No. 4 of the order and subsequently, grant four weeks time to the petitioners to file a detailed reply. Both the directions of the Tribunal are not followed by the respondent No. 2 in letter and spirit and as such, the impugned order-in-original is liable to be quashed and set aside only on that ground. Availability of alternative efficacious remedy to challenge the impugned order - HELD THAT:- It is true that alternative efficacious remedy to challenge the impugned order would be to prefer an appeal before the Tribunal, however, as the respondent No. 2 has failed to comply with the directions issued by the Tribunal and the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect the respondent for denovo adjudication , it will take 4 to 6 months to complete the adjudication process as the witnesses are located at different areas and may take some time. The said communication is ordered to be taken on record. 3. This Court had passed the following order on 29th November,2024 :- 1. Heard learned advocate Mr. Paresh M. Dave for the petitioners and learned Senior Standing Counsel Mr. Chirayu Mehta for the respondent. 2. Learned advocate Mr. Paresh Dave for the petitioners submitted that the respondent authorities have failed to comply with the directions issued by the Customs Excise Service Tax, Appellate Tribunal, Ahmedabad in the order dated 01.05.2014 while passing the impugned order in original. It was theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... US-002-COMMR-30-31/2020-21 dated 19.2.2021 (Annexure- E ), thereby restraining the Respondents, their servants and agents from taking any coercive actions of recovery against the Petitioners pursuant to this adjudication order dated 19.2.2021; (D) An ex-parte ad-interim relief in terms of para 16 (C) above may kindly be granted. (E) Any other further relief that may be deemed fit in the facts and circumstances of the case may also please be granted. 5. This Court had passed the following order on 20th January, 2024. 1. We have heard Mr. P.M. Dave, the learned counsel appearing for the writ applicants. 2. It appears from the materials on record that the Commissioner, Central Excise, Ahmedabad-II passed an order dated 12.11.2012, confirming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and other duties including the Motor Vehicle Cess referred to above. 5. Mr. Dave would submit that the Tribunal thought fit to remit the matter with a view to give an opportunity to the writ applicants to cross-examine the persons concerned and also an opportunity to the writ applicants to file their detailed reply. According to Mr. Dave, in the second round of litigation, the Commissioner neither permitted any cross-examination nor gave any opportunity of hearing much less permitting any reply to be filed, and proceeded to pass a stereotype order, i.e, verbatim the same which came to be set aside by the Tribunal. 6. Let notice for final disposal be issued to the respondents, returnable on 24.02.2022. 7. In the meantime, no coercive steps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No. 2 has taken into consideration the directions issued by the CESTAT while remanding the matter back and in view of the fact that the witnesses were not available for cross-examination, the respondent No. 2 passed the impugned order. 7.1 Learned Senior Standing Counsel Mr. Mehta also referred to the details of the record of cross-examination and personal hearing placed on record from Page 287 to 294 annexed with the affidavit-in-reply to justify that the impugned order is just and proper in the facts of the case complying with the order passed by the Tribunal. 8. Having heard the learned advocates appearing for the respective parties and considering the facts of the case, it would be germane to refer to the directions issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and the matter is pending before this Court since 2022, we have heard the matter on merits and requested learned advocate Mr. Mehta to take instructions for disposal of the matter, if remand is made by this Court. 9. In view of the forgoing reasons, the impugned order-in-original is hereby quashed and set aside and the matter is again remanded back to the respondent No. 2. The respondent No. 2 shall comply with the directions of the order dated 01.05.2024 passed by the Tribunal and as the matter is very old, give priority to the same and pass fresh denovo order after giving an opportunity of hearing to the petitioners and compliance of the directions given by the Tribunal within a period of six months from the date of receipt of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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