2024 (12) TMI 1095

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....e is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. Both the parties have agreed that all the five writ petitions can be disposed of by common order since the issue involved in all these matters are identical. 4. The petitioners have challenged the delay in adjudication proceedings by the respondents and prayed for quashing of the show cause notices dated 9 May 2000. 5. In all these matters, the original show cause notices were issued on 9 May 2000. The order passed pursuant to the show cause notices travelled to the Tribunal and the Tribunal vide its order dated 11 February 2003 and 11 April 2008 remanded the matter back to the adjudicating authority for de novo consideration. ....

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....for non-adjudication of the Tribunal's directions. 11. We have in very similar circumstances not accepted the reasons for reconstruction. The lead judgment being in the case of Coventry Estates Pvt. Ltd. Vs. The Joint Commissioner CGST and Central Excise and Anr. 2023 (10) Centax 38 (Bom.). This lead judgment has been subsequently followed in a series of the decisions by this Court as under :- Bhagwandas S. Tolani vs. B. C. Aggarwal and others 1983 (12) E.L.T. 44 (Bom.), Cambata Indus Pvt. Ltd. vs. Additional Dir. of Enforcement, Mumbai 2010 (254) ELT 269 (Bom.), Shirish Harshavadan Shah vs. Deputy Director, E.D., Mumbai 2010 (254) E.L.T. 259 (Bom.), Hindustan Lever Limited vs. Union of India 2011 (24) S.T.R. 97 (Bom.), Premier Ltd. vs. ....

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....P. 2006 (197) E.L.T. 465 (S.C.), Dharampal Lalchand Chug vs. Commissioner of C.Ex., Nashik 2015 (323) E.L.T. 753 (Bom.), Rachana Garments Pvt. Ltd. vs. Commissioner of Customs 2022 (8) TMI 345 (Bom.), Lanvin Synthetics Private Limited vs. Union of India 2015 (322) E.L.T. 429 (Bom), Harkaran Dass Vedpal vs. Union of India 2019 (368) E.L.T. 546 (P&H), ICICI Home Finance Company Ltd. vs. Union of India & Principal Commissioner of CGST & CX Mumbai 2024 (6) TMI 682 (Bom), UPL Limited vs. The Union of India and others 2023 (8) TMI 1152 (Bom), Shahaji Bhanudas Bhad vs. The Union of India and others 2024 (9) TMI 405 (Bom), Bhushan Vora vs. The Union of India and others 2024 (9) TMI 713 (Bom), The Great Eastern Shipping Company Ltd. vs. The Union of....