Rebate-related adjudication directed to proceed on merits after pending representations and tribunal ruling, with personal hearing required.

The Madras HC directed the adjudicating authority to consider the petitioner's representations and pass orders on the rebate-related show cause notices on merits in accordance with law within five weeks. It noted the pending rebate applications and connected notices, the petitioner's replies and later representations, and the relevance of the CESTAT order. The Court further stated that, if the departmental position is to accept the Tribunal's decision, the adjudicating authority should commence adjudication, grant a personal hearing, and complete the process within a reasonable time.

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Issues: Whether the adjudicating authority should be directed to consider the petitioner's representations and proceed with adjudication of the rebate-related show cause notices in the light of the CESTAT order.

Analysis: The petition raised a grievance that the rebate applications and the connected show cause notices had remained pending despite replies and later representations. The Court noted the existence of the Tribunal's decision, the uncertainty as to whether the department would challenge that decision, and the fact that the writ petition was being disposed of at the admission stage. It also took note that the petitioner had sought early adjudication only after succeeding before the Tribunal.

Outcome: The writ petition was disposed of with a direction to the second respondent to consider the petitioner's representations and pass appropriate orders on merits in accordance with law within five weeks. If the departmental position is to accept the Tribunal's decision, the adjudicating authority is to commence adjudication, afford personal hearing, and complete the process within a reasonable time.

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