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Central Excise - Highlights / Catch Notes

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Validity of SCN - gross delay in adjudicating the show cause ...

Central Excise

March 28, 2022

Validity of SCN - gross delay in adjudicating the show cause notices - Since the respondents were totally responsible for gross delay in adjudicating the show cause notices issued by the respondents causing prejudice and hardship to the petitioner and have transferred the show cause notices to call book and kept in abeyance without communication to the petitioner for more than 7 to 11 years, the respondents cannot be allowed to raise alternate remedy at this stage. - HC

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