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2022 (3) TMI 1163 - HC - Central ExciseDelay in adjudicating the show cause notices - seeking prohibition on respondents from adjudicating the said show cause notice against the petitioner - delay on the part of the respondent no.2 in proceeding with the said show cause notice - HELD THAT:- It is an admitted position that there was no communication received from the respondent no.2 by the petitioner for any date for personal hearing since 17th February, 2006 till 19th February, 2019. The petitioner was never informed by the respondents about the objection raised by the respondents to the query raised by the office of the Comptroller and Accountant General. The respondents also did not inform the petitioner that the said show cause notice was transferred to call book at any point of time - There was thus gross delay of more than 12 years in adjudicating upon the said show cause notice dated 17th February, 2006. If the Respondent would have informed the Petitioner about the said show cause notice in the year 2005 itself, having been kept in call book, the Petitioner would have immediately applied for appropriate reliefs by filing the appropriate proceedings. It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice - In view of the gross delay on the part of the Respondent, the Petitioner cannot be made to suffer. A perusal of the record indicates that for more than 10 years there was no communication from the respondents to the petitioner about the objection alleged to have been raised by the respondents to the query raised by the Comptroller and Accountant General. Petition allowed.
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