2017 (11) TMI 348

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....Shri A. Roy, Superintendent (AR), for the Appellant. None, for the Respondent. ORDER [Order per : Justice (Dr.) Satish Chandra, President]. - Both the appeals filed by the Department against the same single common Order-in-Original No. 02/ST/ADJ/COMMR/DIB/11, dated 31-3-2011. 2. None is present for the respondents. 3. With the background we heard and perused the appeal record. 4.&e....

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....ollowed the Circular No. 58/2003, dated 20-5-2003.When it is so then we find no need to interfere with the impugned order and the same is sustained. The observations of adjudicating authority on Section 11D is not correct as Section 11D does not provide any rigid time limit. However, show cause notice under Section 11D has to be issued within reasonable period as held by Gujarat High Court in the ....