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TMI Blog2019 (8) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... make submissions for the final disposal of this petition. Therefore, this petition is taken up for final disposal at the stage of admission. 2. This petition under Article 226 of the Constitution of India, challenges the action of respondent No.2, the Commissioner CGST and Central Excise Thane in seeking to revive six show cause notices dated 4th April, 2001, 18th September, 2001, 24th January, 2002, 24th June, 2002, 26th March, 2003 and 12th January, 2004 under the Central Excise Act, 1944 (the Act) by issuing notices for personal hearing in respect thereof on 26th June, 2018 and 11th July, 2018. 3. The grievance of the petitioner is that by issuing notices for personal hearing long after the impugned show-cause notices i.e. between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only in September, 2011 that the respondents accepted the CERA's objection and consequently, the notices were retrieved from the call book on 24/09/2012. Thereafter, the officers of the Revenue realized that an identical issue in respect of petitioner's Bhopal and Indore Units were decided on 8th April, 2005 by the Tribunal and pending in Revenue Appeal before the Apex Court. Thus, the respondents decided to keep the impugned show cause notices again in the call book, awaiting the final decision of the Hon'ble Supreme Court, to which, Appeals had been filed by the Revenue from the order dated 8th April, 2005 of the Tribunal. This resulted in the impugned show cause notices being transferred to the call book again on 06/02/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and cannot be applied. In particular, attention was drawn to the decision of this Court in Sanghvi Re-conditioners (supra) to submit that same is distinguishable on facts as in that case it was found that there was no justification for keeping the show cause notices in the call book. In this case viz. CERA audits and the pending appeal before the Hon'ble Supreme Court were justifiable reasons for keeping it in call book. Thus, the petition should be dismissed and the petitioner be directed to attend the hearing of the show-cause notices. 6. We specifically asked Mr. Jetly, Learned Counsel appearing for the Revenue, whether any intimation was given to the petitioners either in 2001 or in 2013 that the show cause notices a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, in Cambata Industries Pvt.Ltd. V/s. Additional Dir. Of Enforcement, Mumbai (2010) 254 ELT 269 (Bom), this Court held that in absence of any fault on the part of the petitioners, it is not open to the Revenue to reopen proceedings after long delay without justifiable reasons. In Hindustan Liver Limited V/s. Union of India 264 ELT 173 (Bom), this Court has observed as under : "15. .................. The weight of the judicial pronouncements lean in favour of quashing the proceedings, if there has been an undue delay in deciding the same. See Government of India V/s. The Citedal Fine Pharmaceuticals, Madras and Ors., 42 ELT 515 (S.C.) and the judgment of the Division Benches of this Court in Bhagwandas S. Tolani V/s. B.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice are not available. Thus, seriously hampering the petitioners to appropriately meet the show cause notice. This delay in taking up the adjudication of the show-cause notice (in the absence of any fault on the part of the party complaining) is a facet of breach of principles of natural justice. It impinges on procedural fairness, in the absence of the party being put to notice that the show cause notices will be taken up for consideration, after some event and / or time, when it is not heard in a reasonable time. In the absence of the above, particularly as in this case, long delay has resulted in papers being misplaced. The reasonable period may vary for case to case. However, when the notices are being kept in abey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en kept in the call book. Thus, bringing it to the notice of the petitioners that the show cause notices are still alive and would be subject to adjudication after the show cause notices are retrieved from the call book on the dispute which led to keeping it in the call book being resolved. This, admittedly has not been done by the Revenue in this case. 11. Therefore, it was reasonable for the petitioners to proceed on the basis that the department was not interested in prosecuting the show cause notices and had abandoned it. These proceedings are now being commenced after such a long gap, after having led the petitioner to reasonably expect that the proceedings are dropped. Therefore, even if, notices can be kept in the call book to avoid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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