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2019 (4) TMI 532 - HC - Central ExciseIntervening period between the issuance of show cause notices and issuance of notice for personal hearing - issuance of notices in the year 2018 for personal hearing after about nearly thirteen years to seventeen years for the purpose of adjudication - difficulty in participating in the personal hearing - Held that:- The case of the petitioners is covered by the decision in the case of SIDDHI VINAYAK SYNTEX PVT LTD. VERSUS VERSUS UNION OF INDIA & 2 [2017 (3) TMI 1534 - GUJARAT HIGH COURT], where it was held that Revival of proceedings after a long time gap without any proper explanation therefor, is unlawful and arbitrary. The grievance voiced by the petitioners that they have closed down their business since 2004 to 2005 and issuance of notices for personal hearing in the year 2018 has caused immense prejudice to them. The department did not take any further steps after issuance of show cause notices and filing of reply by the respective petitioners to the said show cause notices for number of years. Even the show cause notices were transferred to call book even without intimation to the petitioners - issuance of notices in the year 2018 for personal hearing after about nearly thirteen years to seventeen years for the purpose of adjudication is unlawful, arbitrary and vitiates the entire proceedings. The impugned show cause notices issued in the case of respective petitions are hereby quashed - Petition allowed - decided in favor of petitioner.
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