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TMI Blog2019 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... nable would depend on the nature of the statute, the rights and liabilities thereunder and other relevant factors. In the present case, the delay of over nine years and over five years in issuing the SCNs have not been satisfactorily explained by the Respondents. SCN quashed - petition allowed. - W.P.(C) 9173/2017 & CM Appl. No. 37505/2017 (stay), W.P.(C) 2190/2018 - - - Dated:- 5-8-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Abhas Mishra Ms. Aakriti, Advocates Respondents Through: Mr. P.C. Yadav, Senior panel counsel with Ms. Neha Gupta, Advocates for Respondent No.1 Mr. Amit Bansal Mr. Aman Rewaria, Advocates for Respondent No.2 Mr. Harpreet Singh, Senior standing co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quietus and silence for nearly nine years after recording the statement of the Proprietor. 6. The said order also noted that counsel for the Respondent referred to Rule 16 (A) (2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 ( Drawback Rules ) and submitted that there was no limitation prescribed thereunder. This Court noted that even if the Drawback Rules did not prescribe a period of limitation, a question would arise whether the impugned notices were issued within a reasonable period. The Respondents were granted an opportunity to file an affidavit within three weeks explaining why the proceedings initiated in 2007-2009 were not proceeded with for a period of nine years. 7. Pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka High Court in Gemini Dyeing Printing Mills Limited v. Commissioner of Customs, Bangalore 2014 (304) ELT 51 (Kar). 11. The latter decisions are distinguishable on facts. In the Karnataka case it was held on facts that no fresh SCN had been issued and that the impugned notice issued in that case was in continuation of the earlier SCN. Here, however, it is plain that a fresh SCN was issued with regard to the shipping bills for which a demand is sought to be raised. 12. The Court finds that the decision of the Supreme Court in State of Punjab v. Bhatinda District Co-operative Milk P. Union Limited 2007 (217) ELT 325 (SC) supports the case of the Petitioners. It holds that even where there is no prescribed per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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