Appeal Pending with Commissioner (Appeals) for more than 33 years
CAN you believe it? An appeal filed before the Commissioner (Appeals) in July 1978 is still pending. In the Stay Order, the appellant was asked to submit a bank guarantee. For 31 years, with or without any official reminders, the appellant was getting the validity of the bank guarantee extended. In 2009, the Central Excise Department encashed the Bank Guarantee. But what about the appeal? The appeal was and is still pending. Why? One reason could be that the files are missing as the jurisdiction of the Commissioner (Appeals) got changed frequently. And the appellant's counsel died and his office got burnt.
The appellant approached the High Court. “What is that a Court of judicial review can do in such a situation?”, asks the High Court observing, “ It is not very often we are called upon to adjudicate a rare case of this nature”.
We bring you this case today.