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2017 (6) TMI 1235 - HC - Central ExciseCondonation of delay - reviving and/or restarting the proceedings under the stale show cause notice dated 27-12-1995 - whether such revival is permitted or not? - Held that:- The Court need not elaborately dwell much upon any other aspect, as the entire controversy is covered by the observations of this Court rendered in case of Siddhi Vinayak Syntex Pvt. Ltd. [2017 (3) TMI 1534 - GUJARAT HIGH COURT] relying upon the Supreme Court judgments, where it was held that Revival of proceedings after a long time gap without any proper explanation therefor, is unlawful and arbitrary - petition allowed.
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