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2016 (4) TMI 980 - HC - Central ExcisePeriod of limitation - Demand of excise duty - clearance of grey and processed fabrics from the 100% EOU during the period 1994 to 1996 - Petitioner contended that SCN were issued beyond the period of five years from the relevant date, hence, liable to be set aside under Section 11A of the Central Excise Act. Held that:- normally, the Writ Court should not interfere at the stage of issuance of show cause notices by the authorities for the reason that the authorities should provide an ample opportunity to put forth their contentions before the authorities concerned and to satisfy the authorities about the absence of case for proceeding against the persons against whom the show cause notices have been issued. Where a show cause notice is issued either without jurisdiction or in an abuse of process of law, in that case, the writ Court can interfere even at the stage of issuance of show cause notice. It should be prima-facie established to be so. On the face of the show cause notices, it is clear that the demand made by the respondent is time barred under Section 11A of the Central Excise Act. When that demand made by the respondent itself is time barred under the Act, this Court can interfere at the stage of issuance of show cause notice. Therefore, show cause notices are liable to be set aside. - Decided in favour of petitioner
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