TMI Blog2022 (3) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents were totally responsible for gross delay in adjudicating the show cause notices issued by the respondents causing prejudice and hardship to the petitioner and have transferred the show cause notices to call book and kept in abeyance without communication to the petitioner for more than 7 to 11 years, the respondents cannot be allowed to raise alternate remedy at this stage. Petition disposed off. - WRIT PETITION NO.3671 OF 2021 - - - Dated:- 24-3-2022 - R.D. DHANUKA S.M. MODAK, JJ. Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani, Mr. Rishabh Jain i/ by M/s. UBR Legal for the petitioner. Mr. Jitendra B. Mishra a/w Mr. Ram Ochani for the respondents. Judgment :-(per R.D. Dhanuka, J.) Rule. Rule made returnable forthwith. Learned counsel for the respondents waives service. By consent of parties, petition is heard finally 2. By this petition filed under article 226 of the Constitution of India, the petitioner prays for quashing the impugned Show Cause Notices i.e. Show Cause Notice No.197/Commr/2011-12 dated 21st October 2011, Centralised Show Cause Notice No. 541 / Commr / 2012-13 dated 8th October 2012, Centralised Show Cause Notice No.69/ADC/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned show cause notices had been put in call book. The petitioner was not informed about any such decision taken by the respondent no.2 thereby putting the show cause notice in call book till 23rd February 2021. On 29th April 2021, the petitioner sought clarifications from the respondent no.2 in response to the said letter dated 12th April 2021. There was no response to the said letter from the respondents. On 22nd May 2021, the petitioner sent a reminder to the respondents. 8. On 3rd/ 7th June 2021, the respondent no.2 informed the petitioner that files were transferred to call book as per Circular issued by the Central Board of Excise and Customs which had been revised from time to time. The petitioner therefore, filed this petition impugning the said show cause notice on various grounds. 9. Mr.Raichandani, learned counsel for the petitioner invited our attention to the copies of the show cause notices issued by the respondent no.2 and also the correspondence exchanged between the parties. It is submitted that before 12th April 2021, the respondent no.2 never informed to the petitioner that those 5 show cause notices which were pending since 2011, 2012, 2013, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified reasons and adjudication is to be kept in abeyance. The transfer of show cause notice to call book is governed by circulars issued by the Central Board of Excise Customs i.e. Circular No.162/73/95-CX dated 14th December 1995, Circular No.719/35/2003-CX dated 28th May 2003 and Circular No.992/16/2014-CX dated 26th April 2016, Circular No.1053/2/2017CX dated 10th March 2017 where the Board had specified the following categories of cases (i) Cases in which the Department has gone in appeal to the appropriate authority, (ii) Cases where injunction has been issued by the Supreme Court/High Court/CEGAT, etc. (iii) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book and (iv) Cases are admitted by the Settlement Commission, which are transferred to call book. 14. Learned counsel for the respondents placed reliance on the judgments of this Court in case of Commissioner of S.T., Mumbai-VII Vs. M/s.Greenwich Meridian Logistics (I) Pvt. Ltd., 2019 (28) G.S.T.L. 591 (Bom.) and in case of Sona Processors Vs. Commissioner of Central Excise Thane Ors., delivered on 21st February 2022 in Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was addressed by the respondent no.2 on 5th / 7th June 2021 in response to the letter dated 23rd February 2021 addressed by the petitioner seeking a copy of closure report, if any. 21. A perusal of the said reply from the respondent no.2 indicates that the only information provided to the petitioner was that files were transferred to call book as per the circulars issued by the Central Board of Excise and Customs which has been revised from time to time. A copy of the Circular dated 26th April 2016 was enclosed by the respondent no.2 along with the said letter for reference of the petitioner. 22. A perusal of the said Circular dated 26th April 2016 relied upon by the respondent no.2 indicates that by the said circular, the respondent no.1 clarified that the cases where (i) the issue involved has either been decided by the Supreme Court or the High Court and such order has attained finality or, (ii) Board has issued new instruction or circular clarifying the issue involved, subsequent to issue of the order to transfer the case to the call book would be taken out of call book and adjudicated. The said circular also provides for various eventualities where file can be transferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia (supra) has held that when a show-cause notice is issued to a party, it is expected that the same would be taken to its logical conclusion within a reasonable period so that a finality is reached. If the respondent would have informed the petitioner about the said Show-Cause Notice having been kept in call book in the year 2005 itself, the Petitioner would have immediately applied for appropriate reliefs by filing the appropriate proceedings. It is held that it is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. 27. It is held that the respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In view of gross delay on the part of the respondent, the petitioner cannot be made to suffer. This Court accordingly was pleased to quash and set aside dated 16th September 2005 in that matter. The principles of law laid down by this Court in the above referred judgment would apply to the facts of this case. We are respectful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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