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2024 (12) TMI 669
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....ave for the petitioners and learned Senior Standing Counsel Mr. Chirayu A. Mehta for the respondent No. 2. 2. Learned Senior Standing Counsel Mr. Chirayu Mehta for the respondent No. 2 has placed on record the communication dated 3rd December, 2024 addressed to him by the respondent 2 wherein, it is informed to him that if this Court pleased to direct the respondent for 'denovo' adjudication', it will take 4 to 6 months to complete the adjudication process as the witnesses are located at different areas and may take some time. The said communication is ordered to be taken on record. 3. This Court had passed the following order on 29th November,2024 :- "1. Heard learned advocate Mr. Paresh M. Dave for the petitioners and learn....
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....US-002-COMMR-30-31/2020-21 dated 19.2.2021 (Annexure-"E") passed by the 2nd Respondent herein, with a direction to strictly follow directions issued by the Appellate Tribunal vide para 8 of Order No. A/10885-10886/2014 dated 1.5.2014 while reconsidering the issue afresh; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to stay implementation and execution of OIO No.AHM-EXCUS-002-COMMR-30-31/2020-21 dated 19.2.2021 (Annexure-"E"), thereby restraining the Respondents, their servants and agents from taking any coercive actions of recovery against the Petitioners pursuant to this adjudication order dated 19.2.2021; (D) An ex-parte ad-interim relief in terms of para 16 (C) above may ....
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....grant cross-examination of the persons as has been indicated hereinabove in Paragraph-4, and subsequently grant four weeks' time to the appellant to file a detailed reply. After receiving such detailed reply, the adjudicating authority shall grant an opportunity of personal hearing and come to conclusion on the matter and pass a reasoned order 4. Upon remand, a fresh order came to be passed by the Commissioner dated 19.02.2021 reiterating or rather raising the very same demand of Cenvat and other duties including the Motor Vehicle Cess referred to above. 5. Mr. Dave would submit that the Tribunal thought fit to remit the matter with a view to give an opportunity to the writ applicants to cross-examine the persons concerned....
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....ss-examination as directed by the Customs Excise & Service Tax Appellate Tribunal (for short "CESTAT") in the order dated 01.05.2014 and may pass the fresh order. 7. On the other-hand, learned Senior Standing Counsel Mr. Chirayu Mehta for the respondent No. 2 referred to and relied upon the averments made in the affidavit-in-reply filed on behalf of the respondents wherein, in paragraph No. 14 thereof, the details of the opportunities given to the petitioners to cross-examination is narrated. Relying upon the same, it was submitted that the respondent No. 2 has taken into consideration the directions issued by the CESTAT while remanding the matter back and in view of the fact that the witnesses were not available for cross-examination, t....
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....f the persons as has been indicated in paragraph No. 4 of the order and subsequently, grant four weeks' time to the petitioners to file a detailed reply. Both the directions of the Tribunal are not followed by the respondent No. 2 in letter and spirit and as such, the impugned order-in-original is liable to be quashed and set aside only on that ground. It is true that alternative efficacious remedy to challenge the impugned order would be to prefer an appeal before the Tribunal, however, as the respondent No. 2 has failed to comply with the directions issued by the Tribunal and the matter is pending before this Court since 2022, we have heard the matter on merits and requested learned advocate Mr. Mehta to take instructions for disposal of ....