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2019 (7) TMI 1409 - HC - Central ExciseValidity of adjudication of case after 13 years of Issue of Show Cause Notice (SCN) - 100% EOU - The writ-applicants pointed out to the appellate authority that the revival of the proceedings after 13 years could be termed as impermissible in law. According to Mr. Dave, for no fault on the part of the writ-applicants, the department kept the sword hanging on their neck for a period of 13 years. HELD THAT:- The explanation offered by the respondents for delay is not convincing. - The impugned order passed by the Commissioner, GST and Central Excise (Appeals), Vadodara affirming the order passed by the Joint Commissioner, CGST, Bharuch dated 27/12/2017 is hereby quashed and set aside - application allowed.
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