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2019 (8) TMI 397

..... that the decision of the STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [2007 (10) TMI 300 - SUPREME COURT] supports the case of the Petitioners. It holds that even where there is no prescribed period of limitation for completing an assessment, it does not mean that the power can be exercised at any time. It had to be exercised within a reasonable period and what is reasonable would depend on the nature of the statute, the rights and liabilities thereunder and other relevant factors. In the present case, the delay of over nine years and over five years in issuing the SCNs have not been satisfactorily explained by the Respondents. SCN quashed - petition allowed. - W.P.(C) 9173/2017 & CM Appl. No. 37505/2017 (stay), W.P.(C .....

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..... ate of hearing. 5. The explanation offered in the counter affidavit filed in W.P.(C) 9173/2017 for the delay in issuing the impugned SCN was not found satisfactory by this Court. By an order dated 6th February, 2018 the Respondents were asked to file a further affidavit why there is a quietus and silence for nearly nine years after recording the statement of the Proprietor. 6. The said order also noted that counsel for the Respondent referred to Rule 16 (A) (2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 ( Drawback Rules ) and submitted that there was no limitation prescribed thereunder. This Court noted that even if the Drawback Rules did not prescribe a period of limitation, a question would arise whether th .....

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..... rred to the decision of the Gujarat High Court in Dadri Inorganics Private Limited v. Commissioner of Customs 2010 (260) ELT 61 (Guj) which according to him supported his case. He also placed reliance on the decision of the Karnataka High Court in Gemini Dyeing & Printing Mills Limited v. Commissioner of Customs, Bangalore 2014 (304) ELT 51 (Kar). 11. The latter decisions are distinguishable on facts. In the Karnataka case it was held on facts that no fresh SCN had been issued and that the impugned notice issued in that case was in continuation of the earlier SCN. Here, however, it is plain that a fresh SCN was issued with regard to the shipping bills for which a demand is sought to be raised. 12. The Court finds that the decision of th .....

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