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2019 (6) TMI 796 - GUJARAT HIGH COURTWarehousing of goods - grant of license to operate as a private bonded warehouse - HELD THAT:- Similar issue decided 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 the revival of proceedings after a long gap of ten to fifteen years without disclosing any reason for the delay, would be unlawful and arbitrary and would vitiate the entire proceedings It is manifestly clear that the authorities kept the show cause notice in call book for 14 years and thereafter, resurrected and the impugned orders dated 28.07.2017 and 24.01.2018 confirmed the demand came to be passed without considering the written submissions of the petitioners - the action on the part of the authorities to keep the show cause notice for long period and thereafter, reviving it to confirm the order of demand as has been held in various decisions resulted in infraction of the principles of natural justice rendering the show cause notice as well as consequent order vitiated. Appeal allowed - decided in favor of appellant.
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