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2021 (7) TMI 28 - HC - Central ExciseAdjudication of SCN after 18 years - transfer of the case to the "call book" - Clandestine removal - Recovery of taxes and duties - Department has gone in appeal to the appropriate authority - injunction issued by Supreme Court/High Court/CEGAT, etc. - audit objections are contested - HELD THAT:- In the present case, there is no indication as to which of the categories stands attracted. From the facts narrated neither clauses (i), nor (ii) nor (iii) stands attracted. The present case has certainly not reached the stage of appeal and there is no order of the Supreme Court or the High Court or the CEGAT. This is not a case where the audit objections are contested by any one. Further, nothing is indicated in the counter affidavit about the Board specifically ordering this case kept pending by entry in the 'call book'. In effect, the attempt to revive the proceeding after 18 years appears to contrary to the circulars issued generally by the Department for expeditious disposal of the SCNs. No convincing explanation is offered as to why the Department sat over the matter for 18 years. Except saying that they decided on 13th June, 2016 to revive the case in terms of the Board’s Circular dated 8th April 2016, there is no convincing answer for the inordinate delay in seeking to revive the proceedings - Also, the Petitioner cannot be expected to preserve its records for these many years and to be able to answer a SCN after 18 years. No effective opportunity of defence can be afforded to the Petitioner in such proceedings. In the present case nothing is indicated in the initial SCN issued on 29th March 2000 to justify the Department invoking the proviso to Section 11-A (1) of the CE Act - the Court finds no justification for the Opposite Parties to revive the adjudication proceedings against the Petitioner 18 years after the issuance of the SCN. Accordingly, the impugned SCN and the notices are hereby quashed. Petition allowed.
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