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2022 (7) TMI 766 - HC - Central ExciseValidity of SCN - Respondent No.2 has not considered the orders passed by the Additional Commissioner of Central Excise and Commissioner of Central Excise where they have taken a contrary view - adjudication has been made more than 20 years after the show cause notices were issued and therefore, as held by various courts, these are stale notices - HELD THAT:- In this case, Respondent No.2 has conveniently failed and neglected to even refer to the orders passed by its superior officers where contrary view has been taken. Respondent No.2 has also conveniently not dealt with the submissions of petitioner that delayed adjudication defeats very purpose of issuing the show cause notices. We would be justified for taking a view that Respondent No.2 chose to not deal with these submissions of petitioner because it was inconvenient to Respondent No.2 and he could not have taken a view otherwise. It makes no sense in making a party to pursue an appeal against order passed disposing show cause notices that were issued 20 years ago. Petition disposed off.
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