2023 (1) TMI 105 - HC - Central Excise

Seeking retrieval of matter from call book after several years - HELD THAT:- In reply to the writ petition, there is no valid explanation offered by the Department as to what prompted it to shift the case to the Call Book on 7th February, 2011 and then retrieve it from the said Call Book 5 years later, all of a sudden.

In M/S. MAXCARE LABORATORIES LTD. VERSUS JOINT COMMISSIONER, CGST, CENTRAL EXCISE AND CUSTOMS, BHUBANESWAR AND OTHERS [2021 (7) TMI 28 - ORISSA HIGH COURT], in more or less similar circumstances, this Court quashed the SCN and the further notice fixing the date of hearing. In the presence case as well, the Court is unable to find any valid explanation offered by the Department in delaying the initial SCN under Section 11A of the CE Act, 3 years after the period of demand and then, more importantly, taking 5 years to retrieve the matter from the Call Book.

This Court quashes the impugned SCN dated 3rd February, 2010 and all proceedings consequent thereto including the impugned notice dated 26th May, 2017 - Petition allowed.