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2022 (11) TMI 645 - HC - Central ExciseSeeking revival of SCN - circular dated 26.05.2003 - HELD THAT:- Although, Ms Kavita Jha, in fairness, does not dispute that such a circular exists and the procedure encapsulated therein is in vogue, it was incumbent on the respondents to inform the petitioner/notice as to why the show cause notice was not being adjudicated. The assessees need to arrange their affairs and prepare themselves for bearing the burden of the financial liability that may befall them - there is no explanation as to why, after January 2017, no steps were taken to adjudicate the subject show cause notice. The matter needs examination - issue notice.
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