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Cus - Attitude of adjudicating authority is very casual and careless - he has defied direction given by Tribunal - Due to delay of AA CHA is out of job, therefore, AA directed to restore licence: CESTAT

By TIOL News Service

MUMBAI, JUNE 22, 2016: A Miscellaneous application has been filed by the CHA under Rule 41 of the CESTAT (Procedure) Rules, 1982.

The applicant submits that the Tribunal had passed the final Order on 28/09/2015 by which the matter was remanded to the original adjudicating authority for passing a fresh order;that in the order Tribunal had explicitly directed the adjudicating authority for passing a de novo adjudication within three months from the receipt of the order.

However, even after eight months the adjudicating authority had not initiated any denovo proceedings and, therefore, the miscellaneous application was filed. It is further submitted that the issue relates to revocation of CHA licence and since the applicant is out of job the adjudicating authority should have passed an order within the time frame stipulated by the Tribunal;that the Bench passes an appropriate order to meet the ends of the justice.

The AR had nothing much to add.

The Bench inter alia observed -

++ The adjudicating authority was categorically directed to complete the denovo adjudication within three months rom the receipt of this order. We find that the adjudicating authority neither complete the denovo adjudication nor even bother to approach this Tribunal if there is any genuine difficulty in passing denovo adjudication order within the stipulated time period of three months.

++ The attitude of the adjudicating authority is very casual and careless, as he has defied the direction given by this Tribunal. It is a settled legal position in the case of Kamalakshi Finance Corporation Ltd. - 2002-TIOL-484-SC-CX-LB and in various other judgments of Hon'ble Supreme Court that order of the higher appellate authorities is binding on the sub-ordinate authority, which under any circumstances cannot be defied.

++ We also take a note that the case relates to the revocation of the CHA licence and due to delay CHA is out of the job due to delay on the part of the Revenue. We, therefore, direct the adjudicating authority to restore the CHA license subject to the de novo adjudication order. The CHA License shall remain restored till the original adjudicating authority passes the de novo adjudication order.

The miscellaneous application was allowed in the above terms.

(See 2016-TIOL-1490-CESTAT-MUM)


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