TaxTMI 
TaxTMI 
2017 (2) TMI 981
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....ngs pursuant to a Show Cause-cum-Demand Notice dated 22-7-1991, issued to them, be declared as non est and the Notice itself be quashed and set aside for it refuses to bind the petitioners after such an unexplained and enormous delay. The writ petition is filed on 11-11-2016 containing the above two declarations in prayer clauses (a) and (b). 2. We had on the earlier occasion issued notice on this petition with the understanding to the parties that it would be disposed of finally. Hence, we grant rule. The respondents waive service. By consent, the writ petition stands disposed of in terms of this Judgment. 3. It is undisputed that the petitioners carry on business of manufacture of motor vehicles and parts thereof. They availed of what w....
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....tice is dated 22-7-1991. Even if we are to proceed on the footing that the assessee delayed the matter, what is evident from the affidavit in reply is that the assessee offered an explanation to the Show Cause Notice on 11-3-1992. From that day nothing was done and the records indicate that personal hearing was fixed by the Commissioner on 15-10-1997. The assessee may have requested for an adjournment of this hearing but the personal hearing then was re-fixed on 1-12-1997. The Revenue compounds the matter, when the assessee had already filed written submissions and further submissions in December, 1997 itself, by sitting over the files. We do not have any explanation provided for the lapse on the part of the Revenue in not passing any order....
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....the case of Hindustan Lever Limited Vs. Union of India {Writ Petition No.2395 of 2006}, decided on 6102010 and also reported in 2011 (24) S.T.R. 97 (Bom.). 7. Thereafter, a prior Judgment of this Court delivered way back in 1982 in the case of Bhagwandas S. Tolani Vs. B.C. Aggarwal and Others, reported in 1983 (12) E.L.T. 44 (Bom.), together with the Judgment in Hindustan Lever Limited (supra), was pointed out to another Division Bench of this Court to which one of us (Shri S.C. Dharmadhikari, J.) was a party. These Judgments have been consistently followed and the dictum applied in at least two further Judgments of this Court to which one of us (Shri S.C. Dharmadhikari, J.) has been a party. 8. The entire compilation of the Judgments wou....
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....ing for they would want to concentrate on their business and not legal proceedings. It is a waste of their time as well. If an adjudication order is passed with reasonable expediency, even the assessees would arrange their affairs and in the event they are aggrieved, they would avail of the further remedies. Therefore, this is a power coupled with a duty and which the Revenue officials must realise. The earlier it is the better it would be for all concerned. 10. The second aspect which requires elaboration is, if the understanding of the Revenue is that it has to wait endlessly for the assessee to appear and make submissions, it is not the assessee's right to delay the matter. There is no vested right in prolonging the proceedings and ....