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June 2010

Appellate Tribunal — Passing of order — Reasonable time — Order passed after six months — Order set aside on ground of delay — S. 129B of Customs Act, 1962.

By Dr. K. Shivaram
Ajay R. Singh
Advocates
Reading Time 1 mins

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[Shantilal Jain v. UOI, 2010 (252) ELT 326 (Bom.)]

In this case the impugned order was passed by the Customs, Excise and Service Tax Appellate Tribunal practically after a period of six months from the date of hearing. The Bombay High Court set aside the order without examining merits or demerits thereof and the appeal was restored to the file of the Tribunal for de novo hearing and decision afresh. The Court relied on the case of Dewang Rasiklal Vora v. Union of India, 2003 (158) ELT 30 (Bom.); wherein it was held that the judgment passed after considerable gap of time from the date of hearing was liable to be set aside, observing that justice should not only be done, but must manifestly appear to be done.

The Court also showed displeasure on the conduct of the advocates signing the minutes of the order on behalf of the Revenue, which was found to be not as per consensus between the advocates. The Court observed that it was the obligation on the part of the advocate for the Revenue to protect the interest of the Revenue and to be more diligent.

See Shivsagar Veg Restaurant v. CIT, (2009) 317 ITR 433 (Bom.)

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