JUDGMENT :

1. The instant writ application has been filed challenging Order-in-Original: 02-03/S.Tax/Commissioner/2022 dated 25.07.2022 passed by Respondent No.2 primarily on the ground that said order has been passed in flagrant violation of the principles of natural justice as the documents furnished by Petitioner on 12.01.2021 giving detailed reconciliation and documentary evidences have not been considered by the adjudicating authority, and, also on the ground that adjudication order has been passed after a lapse of about more than 18 months from the date of the final hearing, thereby violating Clause 14.10 of Master Circular No. 1053/02/2017-CX dated 10th March, 2017, which provides, inter alia, that after conclusion of personal hearing, decision is required to be communicated as expeditiously as possible, but not later than one month in any case, barring in exceptional circumstances to be recorded in the file.

2. The petitioner company is engaged in the business of executing various electromechanical jobs for bulk material handling equipment, and also has its manufacturing unit in Jamshedpur dedicated towards electromechanical jobs, Industrial Structure, Fabrication and Life Cy