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Judgment
Ld. Counsel says that his client shall cooperate the department for expeditious adjudication, even though on previous occasion there was no reply to
Show Cause Notice filed. Revenue strongly objects to remand of the matter on the ground that the appellant although was given several opportunities
it did not appear before both the authorities below nor filed any reply to Show Cause Notice. Therefore any remand made would cause prejudice to
interest of Revenue.
Ld. Counsel submits reply to Show Cause Notice in a sealed cover to the Id. Jt. CDR for transmission to the Id. Adjudicating Authority and
undertakes to cause appearance before the Id. Adjudicating authority by 15.4.2014 with an application to that authority to fix the date of hearing.
In view of above cooperation of the appellant to grant a fair opportunity to the course of natural justice, Id. Jt. CDR shall transmit above sealed
cover to the Id. Adjudicating authority with an instruction to issue appropriate notice of hearing on 15.4.2014. Appellant shall not seek adjournment to
cause appearance and explain its case. If adjournment is sought, Id. Authority shall be at liberty to pass appropriate order on merit in accordance with
law. With this direction, both appeals are remanded to Id. Adjudicating authority expecting that an expeditious adjudication shall be completed at the
interest of justice and a reasoned and speaking order shall be passed.