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2022 (8) TMI 1090 - HC - Central ExciseInordinate delay on the part of respondents in adjudicating 16 Show Cause Notices - breach of principles of natural justice - classification of goods - electrical grade insulating papers - to be classified under Chapter heading 48.11 or Chapter heading 85.46 of the Central Excise Tariff Act - applicability of N/N. 64/88 dated 1st March 1988 as amended by N/N. 54/89 dated 1st March 1989 - HELD THAT:- After 31 years, petitioner having approached this Court impugning the show cause notice, cannot be made to suffer an order to facilitate conclusion of the proceedings which, because of the inordinate delay in its conclusion, is most likely to work out prejudicial to them. It would only be reasonable for petitioner to proceed on the basis that department was not interested in prosecuting the show cause notices and had abandoned it. If respondents wanted to keep the show cause notices alive, they should have strictly followed the instructions given in the CBE & C circular dated 10th March 2017 referred to in paragraph 10 of RAYMOND LIMITED VERSUS THE UNION OF INDIA THROUGH THE MINISTRY OF FINANCE AND ANR. [2019 (8) TMI 962 - BOMBAY HIGH COURT], where CBE & C has directed the officers of the department to formally communicate to the party that the notices which have been issued to them, are being transferred to the call book. This circular only states the obvious because one would have expected the state even in the absence of such a circular, to formally issue such communication to a party. In this case, the show cause notices were kept in the call book not at the instance of petitioner, but by the revenue of its own accord. After having kept it in the call book, no intimation / communication was sent by respondent no.2 pointing out that the show cause notices had been kept in the call book. If only had been so communicated, petitioner would have been put to notice that the show cause notices are still alive and would be subject to adjudication after the show cause notices are retrieved from the call book on the dispute which led to keeping it in the call book, being resolved. Admittedly, this has not been done. Petition disposed off.
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