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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of delayed adjudication of SCN - Inordinate delay of 13 ...


High Court Quashes Show-Cause Notice Adjudication Due to 13-Year Delay; Order Declared Invalid by Court.

November 27, 2020

Case Laws     Central Excise     HC

Validity of delayed adjudication of SCN - Inordinate delay of 13 years in adjudication of SCN - We fail to understand when the respondents could wait for 13 long years after issuance of the show-cause notices, there could not have been any earthly reason to proceed at such great speed and pass the order-in-original before the Court could adjudicate on the correctness of the action of the respondents. - Such adjudication proceeding is therefore, held to be invalid - Order quashed - HC

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