9911796707
TMI Blog2025 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication took place on 22.09.2023. The said adjudication is bad in law as held by this Tribunal which has examined the issue of adjudication in reasonable time in the case of Kopertek Metals Pvt. Ltd. and Others [2024 (12) TMI 269 - CESTAT NEW DELHI] observing that 'the adjudication has taken place beyond the period stipulated in sub-section (11) of section 11A of the Central Excise Act and there is no plausible explanation as to why it was not possible for the Adjudicating Authority to complete the adjudication process within the stipulated time.'
The Show Cause Notice has been adjudicated with inordinate delay. In that circumstances, the proceedings against the appellants are not sustainable.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty without any condition. The department accepted those final assessments. Thereafter, the officers of the department visited their office, residence and recovered some documents from his office which were relating to the import of the aforesaid firm for which the appellant was undertaking liasoning job. The statement of the appellant was recorded in various occasions wherein he stated that the appellant was doing import in the name of other companies. The appellant retracted the said statement before the Chief Metropolitan Magistrate. During the course of investigation, it was alleged that there was mis-declaration and under-valuation of the goods. The DRI Authorities collected export declaration from the foreign suppliers in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on 13.10.2023. Therefore, he prayed that the whole of the proceedings are not sustainable in the light of the decision of this Tribunal in the case of Kopertek Metals Pvt. Ltd. vide Final Order No. 59511-59720/2024 dated 25.11.2024. Further in the case of Rachana Garments Pvt. Ltd.-2023 (383) ELT 15 (Bom.)/(2022) 1 Centax 190 (Bom.) 4. On the other hand, the Ld. Authorized Representative reiterated the findings of the impugned order. 5. Heard the parties. Considered the submissions. 6. We find that the facts which are not in dispute are that imports took place during the period July, 2002 to November, 2002 and the Show Cause Notice has been issued on 28.09.2004 and the adjudication took place on 22.09.2023. The said adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l pronouncements have taken a view that the weight of judicial pronouncements leaned in favour of quashing the proceedings if there had been an undue delay in deciding the same. In the absence of any period of limitation it is incumbent upon every authority to exercise the power of adjudication post issuance of show cause notice within reasonable period. 19. As held by this Court in Sanghvi Reconditions Pvt. Ltd. (supra) that was relied upon by Mr. Shroff, when the revenue keeps the show cause notice in call book, then it should inform the parties about the same. It serves two purposes, i.e. (a) it puts the party to notice that the show cause notice is still alive and is only kept in abeyance which would enable the party concerned to safe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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