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2022 (2) TMI 783 - HC - Central ExciseDelay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - HELD THAT:- Perusal of the records indicates that the Show Cause Notice was issued on 16 September 2005. A reply was filed by the Respondent. It is not in dispute that no notice of hearing on the said Show Cause Notice was issued to the Petitioner at any point of time. The Petitioner was not informed that the said Show Cause Notice was kept in call book as alleged in the affidavit-in-reply. There is no delay attributable on the part of the Petitioner in the affidavit-in-reply filed by the Respondent. This Court in case of PARLE INTERNATIONAL LIMITED VERSUS UNION OF INDIA AND OTHERS [2020 (11) TMI 842 - BOMBAY HIGH COURT] has dealt with the identical situation, where the Show Cause Notice was adjudicated upon after 13 years after the date of issuance. This Court after considering the judgments in the cases of SANGHVI RECONDITIONERS PVT. LTD. VERSUS UNION OF INDIA, THE COMMISSIONER OF CUSTOMS, AIR CARGO COMPLEX (IMPORT) , & THE ADDITIONAL DIRECTOR GENERAL, DRI [2017 (12) TMI 906 - BOMBAY HIGH COURT] where there was delay of 14 to 17 years in adjudicating the proceedings, this Court held that when the revenue keeps the show-cause notice in call book then it should inform the parties about the same - this Court in the said judgement held that when a show-cause notice is issued to a party, it is expected that the same would be taken to its logical consequences within a reasonable period so that a finality is reached. In this case, the show-cause notice has not been adjudicated upon for about 16 years. It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. The Respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In view of the the gross delay on the part of the Respondent, the Petitioner cannot be made to suffer - Hearing of Show-cause notice belatedly is in violation of natural justice. The Impugned Show-Cause Notice dated 16 September 2005 issued by the Respondent to the Petitioner, annexed as Exhibit ‘A’ to the Petitioner is quashed and set aside - petition allowed.
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