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2017 (12) TMI 818 - GUJARAT HIGH COURT100% EOU - proceedings kept in abeyance - call book - petitioners had made duty free imports of raw materials on the condition that the finished product would be exported. According to the authority, the petitioners had made clearance of finished goods in DTA area in breach of the Government policies - Held that: - the department issued the show cause notice to the petitioner on 22.8.2002. After the petitioners' reply to the show cause notice dated 2.10.2012, no further hearing took place upto 21.9.2016 when the department activated the show cause notice proceedings. In the meantime the proceedings remained dormant. The reason for keeping the proceedings in abeyance or the reason for reactivation, had not been communicated to the petitioners. In the meantime, the unit closed down in the year 2006 when the competent authority activated the show cause notice proceedings. After a long passage of time, it would not be possible for them to muster necessary documents and materials to defend their position. The department had carried the matter in appeal before the Supreme Court. However, the SLP is confined to whether the circular dated 14.12.2015 issued by CBEC (pertaining to keeping the case in call book) is in conformity with the provisions contained in section 37B of the Central Excise Act. Petition allowed.
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