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2020 (2) TMI 1115 - HC - Central ExcisePrinciples of natural justice - SCN in call book for more than 13 years and without informing the petitioner, the SCN has been recalled - petitioner submitted that the SCN impugned in this petition is dated 19.03.2004 and thereafter no adjudication proceedings were conducted or concluded by the respondent no.2 authority within reasonable period and after a long delay of more than 13 years, the case was taken up for its adjudication by respondent no.2. HELD THAT:- It would be appropriate to refer to the show-cause notice dated 19.03.2004 impugned in this petition. It is an admitted position that the impugned notice is not adjudicated till date. The show-cause notice itself shows that the petitioner Company was registered as 100% EOU with Development Commissioner, KFTZ Gandhidham and the same relates to predominantly the goods cleared by the petitioner in DTA between July 1999 to March 2000. The show-cause notice also indicates that 30 days time was given to the petitioner Company and the petitioner Company had replied to the same, however the respondent authorities did not adjudicate the show-cause notice. The record clearly indicates that the authorities kept the show-cause notice in call book for more than 13 years and without informing the petitioner and as averred by the petitioner, which is not controverted by the respondent authorities and on the contrary on inquiry made by the petitioner, the petitioner was informed that the impugned show-cause notice has been recalled from the call book and was kept again for its adjudication which is against the principles of natural justice and beyond reasonable period. The impugned notice dated 19.03.2004 deserves to be quashed and set aside and is hereby quashed and set aside - Petition allowed - decided in favor of petitioner.
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