2008 (8) TMI 773 - HC - Central Excise

Negligence of investigation - Held that - This ground alone is enough to direct that the proceeding was initiated without any seriousness and without following due process of law. Such a latch makes the Revenue s appeal fatal. Consequently, Revenue s appeal is dismissed.

Summary

The Calcutta High Court dismissed the Revenue's appeal as the Tribunal found a delay in issuing a show cause notice, indicating a lack of seriousness and due process. The High Court upheld the Tribunal's decision, stating no substantial question of law was involved. All parties were directed to act on the order, and certified copies were to be supplied upon request.