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2017 (7) TMI 156 - AT - Central ExciseSSI exemption - clubbing of clearances - dummy units - long delay in completion of adjudication - Held that: - Whatever the reason may be from either side for the delay caused to complete the readjudication which arose out of the show cause notice issued on 17.2.1999, it is high time for the appellants not to resort to further dilatory tactics but to submit for hearing on 20th June 2017 before learned adjudicating authority. From the date of initiation of the proceedings in the show cause notice, 18 years have been expired. The demand sustained in adjudication would certainly cause injury to both sides. Therefore to reduce the litigation, endeavour should be made by the appellant without seeking adjournment on 20th June 2017 - appeal allowed by way of remand.
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