Delayed tribunal pronouncement beyond the prescribed period rendered the order unsustainable and required fresh hearing.

A tribunal order pronounced more than six months after conclusion of hearing was treated as unsustainable because the governing procedural direction required matters not decided within that period to be deemed not heard and listed afresh with prior approval. The court relied on the admitted delay, found a clear breach of the prescribed time limit, and set aside and quashed the delayed order. The merits of the dispute were not examined, and the matter was directed to be placed before a bench for fresh hearing.

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Issues: Whether the order of the Tribunal, delivered more than six months after conclusion of hearing, was rendered non est and unsustainable for breach of the time limit prescribed for pronouncement of orders.

Analysis: The appeal was decided on the basis of the admitted delay between conclusion of hearing and pronouncement of the Tribunal's order. The Court referred to the CESTAT order prescribing that if no order is delivered and pronounced within six months from the conclusion of hearing, the matter shall be deemed not heard and must be listed for fresh hearing with prior approval of the President. On the admitted dates, the impugned order was pronounced after more than six months. The Court held that this was a clear breach of the prescribed time limit and, therefore, the order could not be sustained. The merits of the dispute were not examined.

Conclusion: The delayed Tribunal order was held to be unsustainable, set aside and quashed, and the matter was directed to be placed before a Bench for fresh hearing.

Final Conclusion: The appellant succeeded on the procedural issue of delayed pronouncement, resulting in revival of the matter before the Tribunal for fresh adjudication without any determination on merits.

Ratio Decidendi: Where a tribunal order is pronounced beyond the stipulated maximum period after hearing and the governing procedural direction deems such matter not heard, the delayed order is liable to be treated as unsustainable and the matter must be listed for fresh hearing.

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