TaxTMI 
TaxTMI 
2021 (8) TMI 1169
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....003 passed by the Commissioner (A), C.Ex. & Customs, Aurangabad in which the learned commissioner allowed the appeal of the appellant challenging the Order-in-Original dated 21.2.2002 and set aside the said show cause notice dated 31.8.2001 which was issued to the appellants for not adding the cost of dies/moulds in the valuation of goods. The said refund claim was sanctioned by AC, C.Ex. vide Order-in-Original dated 17.12.2003 issued under F.No. V/18-228/TD03-04 dated 17.12.2003. On the other hand, the Revenue challenged the Order-in- Appeal dated 25.6.2003 before this Tribunal in the year 2003 itself being Appeal No.E/2922/2003-Mum. and this Tribunal vide order dated 5.12.2008 modified the Order-in-Appeal dated 25.6.2003 only to the....
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....r Section 11A of the Act. According to learned Consultant, the show cause notice for demanding erroneous refund without appealing the refund Order-in- Original is illegal. Secondly, according to learned consultant the Order-in-Original was decided after the lapse of 13 years which itself is illegal. On the other hand, Mr. Hasija, learned Authorised Representative reiterated the findings recorded in the impugned order. According to him there is no delay in passing the Order-in- Original, as the same has been passed immediately after the passing of the order dated 29.2.2016 by the Hon'ble High Court of Judicature at Bombay by dismissing the appeal of revenue on monetary grounds and that any adjudication prior to that would have been against t....
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....the case records, it is not clear, whether any intimation was given to the appellants that the show cause notice are being kept pending awaiting a final decision of the Hon'ble High Court in the appeal filed by the Revenue from the order of the Tribunal. It is settled legal position that inordinate delay in adjudication results into denial of principles of natural justice. In the case in hand, the assessee cannot be blamed for delay as they had never delayed the proceedings. Adjudication proceedings have to be culminated within reasonable time and if not, it would be vitiated. The act on the part of Revenue of keeping the show cause notice pending for unduly long period is arbitrary and it would, in my opinion, vitiate the entire proceeding....
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....the Revenue and its officials adjudicate the show cause notices expeditiously and within a reasonable time. The term 'reasonable time' is flexible enough and would depend upon the facts and circumstances of each case. There is no rigidity or inflexibility, in the sense, a time is prescribed in the judgments of this Court and that is termed as reasonable. Thus, what would be a reasonable time depends upon the facts and circumstances of each case. Surely, a period of 13 years as was found in the case of Shirish Harshavadan Shah (supra) and equally, long period in the case of Cambata Indus. Pvt. Ltd. (supra) was not termed as reasonable. This Court, relying upon the judgment of the Hon'ble Supreme Court in the case of Government of India v. Ci....