Authorities Cannot Exploit Procedural Discretion: 10-Year Delay in Show Cause Notice Renders Adjudication Order Invalid

CESTAT nullified the adjudication order due to inordinate delay in processing a show cause notice. The tribunal held that the statutory provision "where it is possible to do so" does not provide unlimited discretion to authorities for delaying adjudication. The show cause notice issued in 2013 was adjudicated only in 2023, spanning approximately ten years. The court emphasized that such administrative indifference cannot be condoned, and the delay lacks justifiable circumstances. Consequently, the order dated 19.01.2023 was set aside, effectively rendering the decade-long proceedings invalid, with the appeal being allowed in favor of the appellant. .....

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