Facts
The Commissioner passed an order after almost 22 months of the date of personal hearing. The Appellant relied upon various circulars issued by the CBEC on the law laid down by the Supreme Court in the case of Anil Rai vs. State of Bihar [2009 (233) ELT 13 (SC)] stating that there should not be any unreasonable delay in passing adjudication order.
Held:
The High Court held that delay in proceedings and passing of orders is contrary to public interest. The Court also stated that ordinarily it would have set aside this order on this ground alone and would have sent it back for reconsideration. However, considering the number of files and matters pending, the Court ordered the Commissioners to place on record complete data and figures of the pending cases with the time required to dispose of these cases.