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2023 (3) TMI 834 - HC - Service TaxPrinciples of Natural justice - long delay of 13 years in adjudication of SCN - HELD THAT - Admittedly Petitioner has participated in the adjudication proceedings from time to time. The grounds raised before the adjudicating authority as well as in this petition appear to be on merits. The issue of delay of 13 years in adjudicating the show cause notice can also be raised by the Petitioner in an appeal under section 35B of the Excise Act, 1944 which provides for an appellate remedy against an order-in-original before the Tribunal. Neither there is any allegation nor the learned counsel has been able to demonstrate that there has been any breach of the principles of natural justice. It is deemed appropriate to relegate the Petitioner to the remedy of appeal under section 35B of the said Act. Petition dismissed.
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