2015 (2) TMI 295

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..... t after nearly three years of the said incident, till date, the inquiry/investigation has not been completed - Undue hardship - Held that:- Though there is no outer limit for completion of inquiry /investigation, it cannot be gainsaid that pending and protracted inquiry would cause undue harassment to a citizen. An inquiry, therefore, should not be continued indefinitely without sufficient reasons .....

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..... and Sonia Gokani, JJ. Shri Paresh M. Dave, Advocate, for the Appellant. ORDER Though the petitioner has made various prayers, the central grievance of the petitioner is that the respondents i.e., the authorities and the officials of Customs Central Excise Department have, for a long time, continued inquiry regarding the petitioner s manufacturing activities. On 13th April 2011, a .....

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..... een instituted, we would not like to get into such area of highly disputed facts. Though there is no outer limit for completion of inquiry/investigation, it cannot be gainsaid that pending and protracted inquiry would cause undue harassment to a citizen. An inquiry, therefore, should not be continued indefinitely without sufficient reasons. It is, of course, true that, often times, the facts being .....

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