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2015 (2) TMI 295 - HC - Central ExciseProlonged inquiries - Without any valid reasons - inquiry regarding the petitioner’s manufacturing activities. - On 13th April 2011, a panchnama was drawn at the factory premises of the petitioner. This was a starting point of inquiry by the Department. Case of the petitioner is that after nearly three years of the said incident, till date, the inquiry/investigation has not been completed - Undue hardship - Held that:- Though there is no outer limit for completion of inquiry /investigation, it cannot be gainsaid that pending and protracted inquiry would cause undue harassment to a citizen. An inquiry, therefore, should not be continued indefinitely without sufficient reasons. It is, of course, true that, often times, the facts being complex, gathering such facts may not be an easy task. In such a situation, inquiries may even continue for a long period of time. This, however, without any justification cannot therefore be always expected. - we would request the Commissioner, Central Excise, Surat-I to apply his mind and take such steps, as may be found necessary, to ensure that the inquiry/investigation is not delayed or dragged beyond reasonable time, that too without any valid reasons. For such purpose, this petition may be placed before the said authority along with the annexures. He may take suitable steps after permitting the petitioner a hearing - Petition disposed of.
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