2023 (2) TMI 1131 - SCH - Central Excise

Validity of SCN - gross delay in adjudicating the show cause notices - whether SCN is void in view of non-adjudication after a lapse of nearly 10 years from the date of issuance of first show cause notice? - it was held by High Court that Since the respondents were totally responsible for gross delay in adjudicating the show cause notices issued by the respondents causing prejudice and hardship to the petitioner and have transferred the show cause notices to call book and kept in abeyance without communication to the petitioner for more than 7 to 11 years, the respondents cannot be allowed to raise alternate remedy at this stage. HELD THAT - There are no good ground to interfere with the impugned judgment and order passed by the High Court. Accordingly, the Special Leave Petition is dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition after hearing arguments from both parties and finding no grounds to interfere with the High Court's judgment. Delay was condoned and pending applications were disposed of.