TMI Blog2021 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... 997. However, the notice was issued in July 2004, after a lapse of about 7 years. Further, the order impugned is non-speaking and the details regarding the enquiry as well as the findings are not made available in the impugned order. Thus, the reason for arriving such a conclusion has not been elaborated in the impugned order. Such non-speaking orders, which was passed after considering the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge in the present writ petition. 2. The petitioner is M/s.Rasi Electrodes Limited and the impugned demand dated 12.08.2004 was issued, directing the petitioner company to pay a sum of ₹ 1,85,000/- in respect of excise duty. 3. The learned counsel appearing on behalf of the petitioner made a submission that the amount claimed in the impugned demand notice had already been paid by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is of the considered opinion that impugned demand notice reveals that the amount claimed pertains to the year 1997. However, the notice was issued in July 2004, after a lapse of about 7 years. Further, the order impugned is non-speaking and the details regarding the enquiry as well as the findings are not made available in the impugned order. Thus, the reason for arriving such a conclusion has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the demand is made after a lapse of about 7 years. Even under the Statute, actions are to be initiated within a period of 5 years. However, the said factum is disputed by the learned counsel for the respondent by stating that the period of limitation is not applicable. Even in such circumstances, any action by an authority, must be within a reasonable period of time and certainly not after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the enquiry must be recorded, then only Court can form an opinion that such an order of demand is passed, based on the fabricated Bank challans. 10. In the present case, no such factors are established nor made available in the impugned order. Thus, this Court is inclined to consider the writ petition. Accordingly, the order impugned passed by the third respondent in Demand in O.C.No.451 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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