TMI Blog2023 (4) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned notice was issued - HELD THAT:- After lapse of 10 years second impugned notice dated 30th October, 2017 was issued to the Petitioner asking him to appear for hearing. The Petitioner filed an application dated 9th November, 2017 before the authority expressing its inability to collect documents after such a long lapse of time. Thereafter, the present petition was filed in this Court. On 11th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30th October, 2017 issued by the Department to the Petitioner are hereby quashed. Petition allowed. - W.P.(C) Nos.23950 & 21602 of 2017 - - - Dated:- 21-2-2023 - CHIEF JUSTICE DR. S. MURALIDHAR AND JUSTICE M. S. RAMAN For the Petitioner Mr. J.M. Pattanaik, Advocate For the Opposite Parties : Mr. P.K. Panda, Senior Standing Counsel for CGST(Central) JUDGMENT 1. Both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department had dropped the proceedings. 3. After lapse of 10 years second impugned notice dated 30th October, 2017 was issued to the Petitioner asking him to appear for hearing. The Petitioner filed an application dated 9th November, 2017 before the authority expressing its inability to collect documents after such a long lapse of time. Thereafter, the present petition was filed in this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The Petitioner places reliance on another judgment of the CESTAT, South Zonal Bench, Bangalore in the case of Aspinwal and Co. Ltd. v. Commissioner of Central Excise MANU/CB/0326/201 0 answering a similar issue in favour of the assessee. Civil Appeal No. 10763 of 2017 filed against the said judgment stands dismissed by the Supreme Court of India on 11th January, 2023. The net re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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