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2022 (8) TMI 634 - SCH - Central ExciseValidity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - CENVAT Credit - inputs - Menthol/Menthol flakes - Mentholised Oil (DMO) - Deterpinated Menthol & like inputs - invoices issued by the J&K and North East based units by showing supply of raw materials without supply of goods - It was held by the High Court that In the present case, no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. HELD THAT:- In the peculiar facts and circumstances of the present case, there are no reason to interfere. The Special Leave Petition is dismissed.
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