9911796707
TMI Blog2024 (12) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... ons given by the revenue and in the absence of any explanation for non-adjudication from 2003/2008 upto 2014, continuation of the present proceedings cannot be justified on this ground - Post 2014 till 2024, also there has been no adjudication of the directions given by the Tribunal. The reconstruction reason given cannot go on forever and, therefore, even on this account post 2014, there is no explanation for non-adjudication of the Tribunal s directions. Therefore, looked at from any angle in the absence of any justifiable reason for not carrying out the directions of the Tribunal, thereby delaying giving effect to the Tribunal s order for more than 13/18 years, the impugned show cause notices dated 9 May 2000 are quashed and set aside. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no order has been passed pursuant to the Tribunal s direction on account of delay in adjudication, show cause notices dated 9 May 2000 is to be quashed. 7. Mr. Mishra, learned counsel for the respondents submits that on account of reconstruction of Department in 2014, the adjudication could not be completed and, therefore, sought to justify the delay in adjudication. 8. We have heard the learned counsel for the petitioners and the respondents. 9. The explanation of reconstruction is general in nature. Even accepting the same, there is no justification as to why from 2003/2008 till 2014, the Tribunal s directions could not be complied with. Therefore, even accepting the reasons given by the revenue and in the absence of any explanation for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62) G.S.T.L. 33 (Bom.), Sushitex Exports (India) Ltd. and others vs. Union of India and others 2022 (380) E.L.T. 244 (Bom.), ATA Freight Line (I) Pvt. Ltd. vs. Union of India 2022 (3) TMI 1162 (Bom), Union of India and others vs. ATA Freight Line (I) Pvt. Ltd. 2023 (2) TMI 1131 (SC), Beico Industries Pvt. Ltd. vs. Union of India and others 2022 (8) TMI 1090 (Bom), Eastern Agencies Aromatics (P) Ltd. vs. Union of India and others 2022 (12) TMI 323 (Bom), Cma-Cgm Agencies (India) Pvt. Ltd. vs. The Union of India 2023 (8) TMI 1050 (Bom), Oil and Natural Gas Corporation Limited vs. Union of India and others 2023 (3) TMI 834 (Bom), Bombay Dyeing and Manufacturing Company Limited vs. Deputy Commissioner of CGST and CX 2022 (2) TMI 783 (Bom), Sang ..... X X X X Extracts X X X X X X X X Extracts X X X X
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