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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Validity of Show Cause notice - Non adjudication / delayed ...


Supreme Court Upholds High Court Ruling: 11-Year Delay in Adjudication Invalidates Show Cause Notice.

August 17, 2022

Case Laws     Central Excise     SC

Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. - SC dismissed the revenue's SLP/appeal.

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