9911796707
TMI Blog2024 (10) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners Pvt. Ltd. [ 2017 (12) TMI 906 - BOMBAY HIGH COURT] and Reliance Industries Ltd. [ 2020 (1) TMI 283 - BOMBAY HIGH COURT] , and this Court quashed the show cause notice on the ground of delay in adjudication of the said notice. In our view, the petitioner s case stands on a firmer footing because in the case of the petitioner, the delay is more than 20 years from the date of the show cause notice, whereas, in the case of Sanghvi Reconditioners Pvt. Ltd. and Reliance Industries Ltd., the delay was of 15 years since show cause notice was quashed in the year 2017. Merely because the petitioner did not file the writ petition after the order was passed in the cases of Sanghvi Reconditioners Pvt. Ltd. and Reliance Industries Ltd. but has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in the cases of Sanghvi Reconditioners Pvt. Ltd. (supra) and Reliance Industries Ltd.(supra) are concerned, common show cause notice was issued to these parties and the present petitioner and, therefore, the ratio laid down in these decisions would squarely apply to the facts of the present case. 3. Per contra, Mr. Adik, learned counsel for the respondents, submits that the petitioner s case was transferred to call book, and, therefore, the show cause notice was not adjudicated. He relied upon page 749 of the affidavit-in-reply affirmed on 18 August 2023 and submitted that since the matter in the case of A. S. Moolbhoy Sons was pending before the Supreme Court, the case was transferred to the call book. He further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a ground for not following the ratio of the decision rendered in the case of co-noticees. We, therefore, reject the contentions of the respondents on this ground. In our view, the issue stands squarely concluded by the decision of the Co-ordinate Bench of this Court in the cases of Sanghvi Reconditioners Pvt. Ltd. (supra) and Reliance Industries Ltd. (supra) wherein show cause notice in case of co-noticees have been quashed on the same ground. 7. There is no material on record to show that the petitioner was informed about its case being transferred to call book because the matter was pending before the Hon ble Supreme Court in the case of A. S. Moolbhoy Sons. In our view, it was incumbent upon the respondents to have informed the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 (Exhibit A1 ); impugned Show cause notice F. No. DRI/BZU/E/6/99/9253 signed 28.10.1999 and dated 05/11.1999 (Exhibit A2 ); impugned Show cause notice F. No. DRI/BZU/E/8/99/9132 signed on 08.08.2000 and dated 16.08.2000 (Exhibit A3 ). impugned Show cause notice F. No. DRI/BZU/E/4/99/1227 dated 28.02.2002 (Exhibit A4 ); impugned Show cause notice F. No. DRI/BZU/E/4/99/1433 signed 28.02.2002 dated 28.03.2002 (Exhibit A5 ); impugned Show cause notice F. No. DRI/BZU/E/4/99/1434 signed 28.02.2002 dated 28.03.2002 (Exhibit A6 ); impugned Show cause notice F. No. DRI/BZU/E/3/2001/800 dated 04.02.2003 (Exhibit A7 ); impugned Show cause notice F. No. DRI/BZU/E/3/2001/801 dated 04.02.2003 (Exhibit A8 ); impugned letter/hearing notice dated 07.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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