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2002 (7) TMI 210

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....appellants against the impugned order dated 23-6-2002 vide which the learned Commissioner, as adjudicating authority, has in compliance with the directions of the Hon'ble Allahabad High Court's order dated 24-5-2002, disposed of the request of the appellants regarding the supply of non-relied upon and other documents. 2.The learned SDR, at the very out-set, has raised a preliminary  objectio....

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....nbsp; dated 13-12-2001 was served on the appellants wherein evasion of duty of  Rs. 93,32,359.64 was alleged on account of clandestine clearance of the finished goods during the period December, 1998 to July, 1999 and penalty on the appellant company as well as its two directors was proposed to be imposed. All the relied upon documents were supplied to the appellants which were received by th....

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....4-5-2002 only directed the adjudicating authority to dispose of the objections raised by the appellants within two weeks through reasoned order. 7.The Commissioner had passed the impugned order wherein he had given the detailed reasons while disposing of the requests and representations/objections of the appellants and directed the appellants to file reply to the show cause notice within 15 days ....

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....e, no adjudicating authority will be able to adjudicate upon the show cause notice finally against the assessee within a reasonable time, as the assessee will keep on filing the appeals before the Tribunal against each and every interim order passed by that authority, during the adjudication proceedings. The expression 'order' or decision used in Section 35B of the Act, therefore, has to be restri....