2018 (8) TMI 2047 - HC - Customs

Time limitation for issuance of SCN - the proceedings are pending for the last more than 16 years when fresh notice for date of hearing was issued on 3.5.2017 - Section 11A (1), (4) and (11) of Central Excise Act - HELD THAT - The notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed.

Summary

The High Court of Punjab and Haryana issued a judgment in 2018 (8) TMI 2047. Justices Rajesh Bindal and Amit Rawal presided over the case. Mr. Jagmohan Bansal represented the petitioner, while Mr. Anshuman Chopra represented the respondents. The detailed reasons for the order can be found in a separate order passed in CWP No. 10530 of 2017 - M/s GPI Textiles Limited vs Union of India and others.