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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Activation of adjudicating proceedings after a long gap over a ...


High Court Rules Revival of Decade-Old Proceedings Violates Natural Justice, Show Cause Notice Deemed Unsustainable.

December 15, 2017

Case Laws     Central Excise     HC

Activation of adjudicating proceedings after a long gap over a decade - SCN was kept in abeyance - The revival of the proceedings is in complete breach of the principles of natural justice and hence, the impugned show cause notice and the order-in-original passed pursuant thereto, cannot be sustained. - HC

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