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CBEC Instructions on Streamlining Process of Adjudication


Time limit for adjudication

Cases getting lost due to loss of records is not uncommon. I know of at least three such cases, where the department has blissfully forgotten the cases, for over a decade and decade and a half in each case.

The first appellate authority (Sec 35A(4A) and the CESTAT (Sec 35C(2A)) are required to dispose of the appeal in time bound manner "where it is possible to do so". In almost all cases, this is not done. Section 33A which prescribed the procedure for adjudication is cleverly silent about time limit for passing order, though it liberally confers power to grant three adjournments. Are adjournments more important than time-bound disposals?

Gururaj B N 18/09/2015

 

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