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2017 (12) TMI 819 - HC - Central ExciseClandestine removal - proceedings kept in abeyance - call book - Held that: - the long passage of time without any action on part of the department would not be justified making it difficult for the assessee to defend their position - after reactivating the dormant show-cause notices proceedings, the petitioners had full information that the department was proceeding with the said notices also. However, this would not be vital since all other material aspects are common. In the result, impugned order dated 28.02.2017 in connection with the show cause notices dated 15.01.2003 and 28.02.2003 is set aside. Principles of Natural Justice - adjudication of the issue - SCN dated 07.06.2007 - Held that: - Though the petitioners have applied for cross-examination of such witness admittedly, the same was not granted. This consideration is also therefore being tainted with breach of natural justice. The impugned order vis-a-vis the show-cause notice dated 07.06.2007 is, therefore, set aside on this limited ground and proceedings are remanded to the adjudicating authority for fresh consideration. Petition allowed in part and part matter on remand.
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