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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Revival of abandoned SCN - gap between 14 to 17 years - even if, ...


14-17 Year Old Show Cause Notices Quashed Due to Lack of Communication, Violating Natural Justice Principles.

August 23, 2019

Case Laws     Central Excise     HC

Revival of abandoned SCN - gap between 14 to 17 years - even if, notices can be kept in the call book to avoid multiplicity of the proceedings, yet the principle of natural justice would require that before the notices are kept in the call book, or soon after the petitioners are informed the status of the show cause notices so as to put the parties to notice that the show cause notices are still pending - Show cause notices quashed.

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