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TMI Blog2022 (11) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... ers is that the show cause notices in question were initially adjudicated upon - HELD THAT:- The dentical issue came to be considered by Coordinate Bench of this Court in a bunch of writ petitions M/s Shree Baba Exports through proprietor Ms. Jyotsna Agarwal vs. Commissioner, GST Central Excise, Commissionerate, Chandigarh and another [ 2022 (3) TMI 749 - PUNJAB HARYANA HIGH COURT] . The Coordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the counsel opposite, the date in the main petition is pre-poned from 15.03.2023 and the same is taken up on Board today itself. Application stands disposed of. Main Petition Challenge in the instant petition is to the show cause notices dated 03.07.2009 (P-1); dated 01.06.2010 (P-2) and 27.04.2010 (P-3). We have heard counsel for the parties. The precise case projected on behalf of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment dated 15.03.2022. The Coordinate Bench has taken notice of the mandate under Section 11 Clause A of the Central Excise Act, 1944, and have taken a view that the prescribed time limit ought to be followed. The operative part of the judgment as contained in Paras 13 to 16 of the judgment in Shree Baba Exports (Supra) reads as follows: - 13. Thus, it is clear that in Section 11-A(11), the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be adjudicated prior to 2018. The Division Bench of this Court in CWP No.11990 of 2020 titled as 'M/s Mentha Allied Products Ltd. through its Authorised Representative Satya Narain vs. Commissioner, Central Goods Service Tax, Chandigarh' has already dealt with the aforesaid issue holding that :- With regard to filing of the appeal before the Jammu Kashmir High Court against order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly. It has also gone uncontroverted that such judgment thereafter stands affirmed by the Apex Court as SLP No. 12376-2022 (Commissioner GST and Central Excise and another vs. M/s Shree Baba Exports) and the same stands dismissed on 29.07.2022. Following the dictum laid down in Shree Baba Exports (supra), instant petition is allowed and the impugned show cause notices dated 03.07.2009 (P- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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