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TMI Blog2019 (4) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. The grievance voiced by the petitioners that they have closed down their business since 2004 to 2005 and issuance of notices for personal hearing in the year 2018 has caused immense prejudice to them. The department did not take any further steps after issuance of show cause notices and filing of reply by the respective petitioners to the said show cause notices for number of years. Even the show cause notices were transferred to call book even without intimation to the petitioners - issuance of notices in the year 2018 for personal hearing after about nearly thirteen years to seventeen years for the purpose of adjudication is unlawful, arbitrary and vitiates the entire proceedings. The impugned show cause notices issued in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. The petitioners were never intimated about the same as claimed in the petitions. 4. Mr. Hasit Dave, Learned Advocate for the petitioners argued that all the respective petitioners have closed down their business since 2004 to 2005, therefore, it is very difficult for them to participate in the personal hearing for adjudication of the show cause notices issued long back and put up their case before the authority effectively. It is further contended that their position have changed considerably because of the intervening period between the issuance of show cause notices and issuance of notice for personal hearing. In view of lapse of time and other circumstances the evidence might have been lost even after thirteen to seventeen years t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal to the limited extent of deciding whether circular issued by C.B.E. C. providing that the proceedings be kept in call book is in conformity with the provisions of Section 37B of the Central Excise Act. 6. We have heard Learned Counsel for the respective parties and we have considered the decision rendered by this Court in the case of Siddhi Vinayak Syntex Pvt. Ltd. (supra) in detail and we are satisfied that the case of the petitioners is covered by the decision rendered in it. It would be profitable to extract Paras 23 and 24 of the decision rendered in Siddhi Vinayak Syntex Pvt. Ltd. (supra). 23. Insofar as the show cause notice in the instant case is concerned, the same has been issued under Section 11A of the Act. Proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as to the legislative intent, namely that as far as may be possible the amount of duty should be determined within the above time frame, viz. six months from the date of the notice in respect of cases falling under sub-section (1) and one year from the date of the notice in respect of cases falling under sub-section (4) or sub-section (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 reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isage issuance of such directions. The concept of call book is, therefore, contrary to the provisions of the Central Excise Act and such instructions are beyond the scope of the authority of the C.B.E. C. Transferring matters to the call book being 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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