TMI Blog2023 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11A(11) of the Central Excise Act. Section 11 A(11), which was introduced vide Finance Act, 2011, provides that where a show cause notice is issued under sub-section (4) or sub-section (5) of Section 11 A, provides for determination of the amount of duty, etc. within one year from the date of the show cause notice. The impugned orders have been passed in violation of the provisions of Central Excise Act. As such, the appeals are allowed and the impugned orders are set aside. - Excise Appeals Nos. 51704, 51705 and 51706 of 2022 (SM) - FINAL ORDER NOs.51194-51196/2022 - Dated:- 18-11-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Rajat Dosi, Advocate for the appellant Shri Mahesh Bhardwaj, Authorised Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period of Dispute Excise duty demand 1. V(72)188/Demand/99/8616 dated 25.08.1999. 01.02.1999 to 30.04.1999 INR 2,74,200/- 2. V(72)246/Demand/99/10924 dated 27.10.1999 01.05.1999 to 30.09.1999 INR 23,95,000/- 3. V(72)29/Demand/99/1171 dated 01.02.2000 01.10.1999 to 21.10.1999 INR 3,38,710/- Total INR 30,07,910/- 4.(a) The appellant had filed their reply to the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er inordinate delay, has preferred to file the instant appeal(s) before the Tribunal on the following grounds/submissions: Inordinate Delay in adjudicating the Show Cause notices is violative of the principles of natual justice. 8. It is submitted that the subject show cause notices have been adjudicated after an inordinate delay in commencing or reviving the action under show cause notice or unreasonably delayed adjudication, results in denial of the principles of natural justice. It is submitted that the sudden resurrection of show cause notice after a long period of more than two decades cannot be legally justified. 9. In this regard, the appellant places reliance upon the following judgements wherein delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued under Section 11 A of the Excise Act, whatever the same was possible. In the year 2011, sub-section (11) to Section 11 A was introduced , which provides a time limit of six months or two years, as the case may be, for the central excise officers to adjudicate show cause notices issued under Section 11A of the Excise Act. 12. It is submitted that in the instant matter, the unreasonable delay of 20 years on the part of the department to adjudicate the show cause notices has resulted in violation of the above legislative mandate /timelines provided in law. Accordingly, it is submitted that the adjudication of the show cause notices after a delay of 20 years should be held to be bad in law in terms of Section 11 A(11) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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