1974 (1) TMI 105

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....ing cotton textiles. Excise duty is leviable on various qualities of cloth manufacturing by the company. The Union of India by Notification No. 111/62 of the 13th June, 1962 fixed different rates of excise duty on grey and processed cloth. This notification was subsequently clarified by Revenue letters F. No. 4/16/62-CXVII, dated 11th July, 1962, whereby it was stated that scoured cloth would be t....

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....il suit, demand at the rate applicable to processed cloth was made against the petitioner for the period subsequent to 1963, and various notices were also issued. Objections were filed by the petitioner to these demands before respondent No. 2, but they were dismissed on 1-3-1966. An appeal filed before the respondent No. 1 was likewise dismissed on 10-11-1966. The petitioner filed a revision befo....

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....l function. It is true that justice delayed is justice denied. Courts and Tribunals have a duty to decide pending cases as expeditiously as is possible in the circumstances of the case. It would be an obvious denial of justice to a litigant in case suits or appeals by him before appropriate judicial authorities are purposely postponed, although there is no impediment to their decision. In the coun....

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.... to denying that appeals have not been preferred by the petitioner. Thus, there does not appear to be any valid justification in law for the respondent No. 2 not deciding the appeals filed by the petitioner. In action of the nature disclosed in the case is not conductive to the maintenance of confidence of the litigant public in Tribunals constituted under special Acts. Although the Collector of C....