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TMI Blog2017 (11) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27.6.2000 which led the said order-in-original being passed. 3. The petitioners are engaged in textile business. Disputes between the petitioners and the department concerns the petitioners' process known as Draw Winding of yarns. The department issued show cause notice dated 27.6.2000 contending interalia that during the visit by the excise authority of the unit of the petitioners, it was found that there were two Draw Winding units in the premises where the process was going on for its own purpose as well as on job work basis. For such purpose, the petitioners had not obtained any registration certificate from the Central Excise authority nor were they maintaining any central excise records. According to the department, the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e term "call book" means that a case is kept under suspension from further hearing under certain circumstances. 6. Under similar circumstances, one of the entities Siddhi Vinayak Syntex Pvt Ltd. had approached this Court and asked for similar relief. Division Bench of this Court by a judgment dated 7.3.2017 in Special Civil Application No.19437/2016 allowed the petition making the following observations : "23. Insofar as the show cause notice in the instant case is concerned, the same has been issued under section 11A of the Act. Proceedings under section 11A of the Act are adjudicatory proceedings and the authority which decides the same is a quasijudicial authority. Such proceedings are strictly governed by the statutory provisions. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er subsection (1) and one year from the date of the notice in respect of cases falling under subsection (4) or subsection (5) . When the legislature has used the expression where it is possible to do so, it means that if in the ordinary course it is possible to determine the amount of duty within the specified time frame, it should be so done. The legislature has wisely not prescribed a time limit and has specified such time limit where it is possible to do so, for the reason that the adjudicating authority for several reasons may not be in a position to decide the matter within the specified time frame, namely, a large number of witnesses may have to be examined, the record of the case may be very bulky, huge workload, nonavailability of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary to the provisions of law, the explanation put forth by the respondents for the delay in concluding the proceedings pursuant to the show cause notice 3.8.1998 cannot be said to be a plausible explanation for not adjudicating upon the show cause notice within a reasonable time. In view of the settled legal position, as propounded by various High Courts, with which this court is in full agreement, the revival of proceedings after a long gap of ten to fifteen years without disclosing any reason for the delay, would be unlawful and arbitrary and would vitiate the entire proceedings. 25. Examining the matter from another angle, it is the stand of the respondents that the matter was kept in the call book for all these years to await t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, the delay in deciding the proceedings, that too without bringing it to the notice of the petitioner that the case was transferred to the call book and was therefore pending, causes immense prejudice to the petitioner. The revival of the proceedings, therefore, is in complete breach of the principles of natural justice and hence, the impugned show cause notice and the order-in-original passed pursuant thereto, cannot be sustained. 27. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned Order-in-original No.AHMEXCUS0030401516 dated 11.3.2016 as well as the Show Cause Notice F.No.V.54/1529/ OA/98 dated 3.8.1998 are hereby quashed and set aside. Rule is made absolute with no order as to costs." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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