9911796707
TMI Blog2024 (8) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides, this Writ Petition is taken up and disposed of at the stage of admission itself. 2.Mr.Rajnish Pathiyil, learned Senior Panel Counsel, takes notice for the respondent. 3. This Writ Petition has been filed challenging the impugned Show Cause Notice No.131/2022-Gr-4 in F.No.S.Misc 131/2022-Gr-4 dated 28.09.2022 and forbearing the respondent from adjudicating the show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings in respect of the impugned show cause notice only in June 2024, after the cross examination was allowed by the Tribunal in May,2023 and prior thereto, there was no communication by the respondent. There is no reason whatsoever which prevented the proper officer from determining the amount of duty or interest within the period of one year as provided under Section 28(9) of the Act. Hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.09.2022 is non-est in law and time barred in view of Section 28(9) of the Act. 8. Considering the fact that the petitioner has filed his reply and the matter is pending at the stage of cross examination, the respondent is directed to complete the entire process and conclude the proceedings in terms of Section 28(9) of the Act. 9. With the above directions, this Writ Petition is disposed of. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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