TMI Blog2022 (3) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006. If the Respondent would have informed the Petitioner about the said show cause notice in the year 2005 itself, having been kept in call book, the Petitioner would have immediately applied for appropriate reliefs by filing the appropriate proceedings. 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 - In view of the gross delay on the part of the Respondent, the Petitioner cannot be made to suffer. A perusal of the record indicates that for more than 10 years there was no communication from the respondents to the petitioner about the objection alleged to have been raised by the respondents to the query raised by the Comptroller and Accountant General. Petition allowed. - WRIT PETITION NO. 1194 OF 2022 WITH WRIT PETITION (L) NO. 1068 OF 2021 - - - Dated:- 24-3-2022 - R. D. DHANUKA AND S. M. MODAK, JJ. Ms. Kanupriya Bhargava a/w Ms. Divya Bhardwaj and Mr. Aditya Narandar i/by M/s. IRIS Legal for the Petitioner in both Writ Petitions. Mr. Pradeep Jetly, Senior Advocate a/w Mr. P. S. Patkar for the Respondents in WPL/1068/2021. Mr. Mohameda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as alleged to have been wrongly availed on capital goods by the petitioner during the period between June 2001 to December 2001 and for demanding interest and penalty thereon. 6. On 18th June, 2008, the name of the said company i.e. Fiat India Private Limited was changed to New Holland Fiat (India) Private Limited . On 12th August, 2016, the name of the said company i.e. New Holland Fiat (India) Private Limited was changed to CNH Industrial (India) Private Limited . 7. On 19th February, 2019, the Assistant Commissioner, Adjudication Section sent an intimation to the petitioner for personal hearing. On 3rd June, 2019, the petitioner requested the respondent no.2 to provide copies of all the documents relevant to the said show cause notice, as available on record from the files of the respondents, since there was no communication from the respondents, since the date of issuance of show cause notice till the date of said intimation dated 19th February, 2019. There was no response to the said letter addressed by the petitioner. The petitioner thus filed this petition. 8. Mr. Mohamedali Chunawala, learned counsel for the respondent no.1 and Mr. Bangur, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h means the audit had accepted the reply of the department and accordingly action be taken. REASONS CONCLUSION IN WRIT PETITION NO.1194 OF 2022 :- 12. It is an admitted position that there was no communication received from the respondent no.2 by the petitioner for any date for personal hearing since 17th February, 2006 till 19th February, 2019. The petitioner was never informed by the respondents about the objection raised by the respondents to the query raised by the office of the Comptroller and Accountant General. The respondents also did not inform the petitioner that the said show cause notice was transferred to call book at any point of time. 13. A perusal of the letter dated 16th January, 2017 from the Commissioner (PAC) to the Chief Commissioner of Central Excise and various other Authorities informing that the audit had accepted the reply of the department and action may be accordingly taken, does not indicate as to which issue covered by the show cause notice was pending before the audit. The petitioner was never informed about the said objection alleged to have been raised by the respondents before the office of the Comptroller and Accountant General. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006, SCN No.V/Adj(30)/Kurla/ CR-49/Commr./2005/M-II/516 dated 28th September, 2005, SCN No.V/Adj/ Ku/R-02/CR-11/2005/Comm./M-II/160 dated 29th April, 2005, SCN No.V/ Adj/Ku/R-02/CR-177/2004/Comm./M-II/1066 dated 30th September, 2004 and SCN No.V/Adj/Ku/R-02/CR-9/2005/Comm./M-II/513 dated 25th April, 2005 and seeks writ of prohibition to prohibit the respondents from adjudicating the said show cause notices against the petitioner. 18. Ms. Bhargava, learned counsel for the petitioner invited our attention to various show cause notices annexed to the petition and would submit that in last more than 10 years, no notice was received from the respondent no.2 intimating the date of hearing pursuant to the said show cause notices, prior to 19th February, 2019. 19. It is submitted by the learned counsel that there was gross delay on the part of the respondent no.2 in proceeding with the show cause notices. Learned counsel placed reliance on the same judgments of this Court and would submit that at no point of time the petitioner was informed about the transfer of the show cause notices/files to call book. She submits that the judgment on issue decided by the Gujarat High Court in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e audit only on 16th January, 2017. It is submitted that no prejudice would be caused to the petitioner, if the respondents are allowed to adjudicate upon those show cause notices at this stage. 23. Learned counsel for the petitioner in her rejoinder arguments submits that the arguments advanced by the learned senior counsel for the respondents is contrary to the catena of decisions of this Court. She tenders a compilation in support of her contention. REASONS AND CONCLUSION IN WRIT PETITION (LODGING) NO.1068 OF 2021 :- 24. A perusal of the record indicates that for more than 10 years there was no communication from the respondents to the petitioner about the objection alleged to have been raised by the respondents to the query raised by the Comptroller and Accountant General. 25. The other similar arguments which are raised in this Writ Petition are already dealt with in the earlier paragraphs of this judgment while dealing with the Writ Petition No.1194 of 2022. The reasons recorded therein apply to this petition also. 26. We therefore pass the following order in Writ Petition No.1194 of 2022 :- (a) The impugned Show Cause Notice bearing F.No.V.Adj(30)/ Kur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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