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2018 (3) TMI 1701 - HC - Central ExcisePrinciples of Natural Justice - It is case of petitioners that without furnishing any proof of service of show cause notice in the year 2002, respondent heard the petitioners on 16-11-2016 and 2-3-2017 and passed the impugned Order-in-Original - alternative remedy - Held that:- The undisputed aspect that emerged from the proceedings would unequivocally indicate that notice dated 22-8-2002 did not result into any order for quite sometime and as per say of respondent, it was consigned to the call book as per the circulars prevalent. The authority appeared to have proceeded with broad aspect of the matter that non-receipt of the said notice cannot be said to be established by the noticee and based thereupon, recording findings that concerned authorized person of the petitioner Company, who also is the signatory to this petition, did receive the notice and therefore, it cannot be in any manner correct on the part of the petitioners to say that there was no knowledge of existence of show cause notice dated 22-8-2002. This contention needs to be examined in light of the principles underlying the law, which is by now settled that inordinate delay in adjudication results into denial of principles of natural justice and that proposition cannot be said to be non est in the present proceedings. Alternative remedy - Held that:- The ground of alternative remedy is also does not impress this Court in any manner, as there is clear violation of principles of natural justice, which cannot be overlooked by any authority, therefore, this ground is also not available to respondent. The notice dated 22-8-2002 as well as Order-in-Original dated 8-3-2017 passed by Respondent No. 2 deserve to be quashed and set aside - petition allowed.
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