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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Delayed adjudication of show cause notice - SCN issued in 2006 - ...


2006 Show Cause Notice Deemed Unlawful Due to Unexplained 12-Year Adjudication Delay; SCN Cannot Be Sustained.

June 21, 2019

Case Laws     Central Excise     HC

Delayed adjudication of show cause notice - SCN issued in 2006 - adjudicated in 2018 - The Department has failed to put forth any justification or show any explanation for delay in adjudicating the show cause notice - in absence of any proper explanation thereof, it is unlawful and arbitrary - SCN cannot be sustained.

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