2007 (11) TMI 112 - AT - Central Excise

Record reveals that for the cause of action that arose on 27-11-2002 it took fifteen months for issuance of show cause notice and finally issued on 5-3-2004 - 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 Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's appeal due to a delay of fifteen months in issuing a show cause notice, which was considered a serious lapse in following due process of law. The appeal was dismissed as a result.