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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Supreme Court upholds adjudication after delay, remits matter for fresh disposal</h1> The Supreme Court of India held that adjudication after a delay of nine years from the show cause notice is permissible. The Tribunal's decision to set ... Adjudication after long delay - statutory bar to adjudication - distinction between levy of duty and levy of interest or penalty - remand for fresh disposalAdjudication after long delay - statutory bar to adjudication - distinction between levy of duty and levy of interest or penalty - Whether adjudication initiated nearly nine years after the issuance of a show cause notice is barred. - HELD THAT: - The Tribunal had held that adjudication after a lapse of nearly nine years from the show cause notice was impermissible and set aside the adjudication. The Supreme Court held that there is no statutory bar to adjudicate the matter even after such lapse. The Court emphasised that the adjudication in question relates only to the actual levy of the duty due to the department and not to the levy of interest or penalty, and on that basis found the Tribunal's conclusion to be unjustified. The Court therefore set aside the Tribunal's order and directed that the appeal be restored to its original number and the matter remitted to the Tribunal for fresh disposal in accordance with law. [Paras 2]Tribunal's order set aside; no statutory bar to adjudication after nearly nine years; matter remitted for fresh disposal after restoration.Final Conclusion: The appeal is allowed: the Tribunal's order invalidating adjudication as barred by delay is set aside, the appeal is to be restored to its original number and the matter remitted to the Tribunal for fresh disposal in accordance with law. The Supreme Court of India held that adjudication after a delay of nine years from the show cause notice is permissible. The Tribunal's decision to set aside the adjudication was not justified, and the matter was remitted back to the Tribunal for fresh disposal. The appeal was allowed.
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