(1.) IN Final Order No. 556 and 557/01, passed by this Bench in Appeal Nos. C/736 and 737/96, the original authority was directed to re -adjudicate the case before it, after hearing the party, within a period of five months from the date of receipt of the order. Unfortunately, this direction was not honoured. The present application prays for appropriate orders under Rule 40 and 41 of the CESTAT (Procedure) Rules.
(2.) LEARNED Counsel for the appellant submits that pursuant to the Tribunal's remand order, personal hearing was held by the original authority on 8 -1 -02, but no order has so far been passed. It is also pointed out that a writ petition filed against this inaction of the original authority was disposed of by the Hon'ble High Court, leaving the writ -petitioner to move this Tribunal for appropriate relief. We have heard the learned SDR also, who has not obtained any explanation from the field for the above delay. It appears from the above facts and circumstances that the adjudicating authority, which was directed to dispose of the case within a period of five months, is still sleeping over the case, unmindful (if not regardless) of the specific direction issued by this Bench. This appears to be a fit case for reference to the Hon'ble High Court for initiating action against the officer concerned for contempt of the Tribunal. We, however, refrain from doing so in this case, having regard to the fact that the Hon'ble High Court, which had occasion to notice the conduct of the officer concerned, did not choose to take action in terms of the contempt of Court's Act. We however, make it clear that this circumstance is not to be misunderstood as a mitigating factor, by the officer.
(3.) INACTION of the adjudicating authority in this case is a fact alleged and accepted before us. While expressing anguish over this inaction, we direct the original authority to pass a fresh order of adjudication after giving the party a reasonable opportunity of being heard, within a period of 30 days from the date of receipt of a certified copy of this order and report compliance to the Tribunal on 4 -5 -06. We make it clear that, in the event of non -compliance, the same will be seriously noticed and appropriate action for contempt of the Tribunal will be initiated against the officer concerned. A certified copy of this order shall be forwarded to the Central Board of Excise and Customs.