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2022 (5) TMI 1246 - HC - Central ExciseValidity of revival notices - revival notices challenged on the ground that after issuance of original show cause notices, no intimation whatsoever was given to them regarding the status thereof or that the same had been consigned to the Call Book - HELD THAT:- It is an admitted position that the original show cause notices were issued to the petitioners between the years 2007 and 2012. There is no denial on part of the respondents that the decision to send assessment proceedings sought to be taken under these show cause notices to the Call Book was never communicated to the petitioners. The revival notices were issued out of the blue in the years 2020 and 2021. Immediately on receiving the revival notices, the petitioners forwarded letters to the respondent Assistant Commissioner, CGST seeking reasons for sending the cases to the Call Book and for revival of the show cause notices after such inordinate delay. Request letters were also forwarded by the petitioners to provide link for VC so as to advance the arguments. It is undisputed that neither any reply was given to the petitioners despite their pertinent request nor was any link of hearing through VC was provided despite pertinent demand being made. Apparently, thus, the respondent authorities were playing a game of hide and seek with the petitioners. The respondents have failed to satisfy the court that as a matter of fact any conscious, considered decision was ever taken to transfer the original show cause notices to the Call Book and if so, with prior approval of the Commissioner in terms of the instructions issued vide Circular dated 14.12.1995. Further, the cases were never reviewed as is essential by effect of these circulars. Hence, revival of these proceedings after a gross inordinate and unexplained delay is clearly unjustified. Furthermore, non-intimation of the decision to transfer the original show cause notices to the Call Book to the petitioners herein, has resulted into grave prejudice being caused to them because on account of the delay in revival of the notices, the opportunity of contesting the assessment proceedings has been severely impaired. Thus, allowing continuance of the assessment proceedings against the petitioners as a consequence of the impugned show cause notices and the revival notices would be absolutely unjustified. There is no material on the record of the case to satisfy the court that the original show cause notices were actually transferred to the Call Book and if so, by following the due process as prescribed by the mandatory Circulars. The impugned show cause notices, the revival notices issued to the petitioners, as detailed, and the consequential orders, if any, deserve to be and are hereby quashed - Petition allowed.
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