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2024 (12) TMI 1043

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..... Limited was rendered in the year 2021 which is almost after 10 years from the date of show cause notices. Therefore, even this ground cannot be accepted. There is no other justification given by the Respondents for not adjudicating the show cause notices for more than 10 years. Following the decision of the Coordinate Benches relied upon by the Petitioner and this Bench in the absence of any justification for delay in adjudication of the show cause notices, the show cause notices dated 20 October 2011 and 6 August 2012 are quashed and set aside. Petition disposed off. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner: Mr Brijesh Pathak,. For the Respondents: Mr Karan Adik, a/w Ms Sangeeta Yadav,. PC:- 1. Heard learned counsel for the pa .....

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..... Aromatics (P) Ltd. vs. Union of India and others 2022 (12) TMI 323 (Bom), Cma-Cgm Agencies (India) Pvt. Ltd. vs. The Union of India 2023 (8) TMI 1050 (Bom), Oil and Natural Gas Corporation Limited vs. Union of India and others 2023 (3) TMI 834 (Bom), Bombay Dyeing and Manufacturing Company Limited vs. Deputy Commissioner of CGST and CX 2022 (2) TMI 783 (Bom), Sanghvi Reconditioners Pvt. Ltd. vs. Union of India 2018 (12) GSTL 290 (Bom.), Godrej and Boyce Mfg. Co. Ltd vs. Union of India 2022 (9) TMI 318 (Bom), EPL Ltd vs. Union of India and others 2023 (9) TMI 15 (Bom), Shreenathji Logistics vs. Union of India and others 2022 (11) TMI 709 (Bom), Nizam Sugar Factory vs. Collector of Central Excise, A.P. 2006 (197) E.L.T. 465 (S.C.), Dharampal .....

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..... titioner about the show cause notices being kept pending on account of the decision of the S upreme Court in Canon India Private Limited (supra), we were informed that same was not informed. In any case, the decision of the Supreme Court in Canon India Private Limited (supra) was rendered in the year 2021 which is almost after 10 years from the date of show cause notices. Therefore, even this ground cannot be accepted. There is no other justification given by the Respondents for not adjudicating the show cause notices for more than 10 years. 5. Following the decision of the Coordinate Benches relied upon by the Petitioner and this Bench referred to hereinabove in the absence of any justification for delay in adjudication of the show cause n .....

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