Validity of revival notices - original show cause notices were ...
Excessive Delay in Show Cause Notices (2007-2012) Deemed Unjustified; Petitioners Prejudiced by Lack of Timely Notification.
May 27, 2022
Case Laws Central Excise HC
Validity of revival notices - original show cause notices were issued to the petitioners between the years 2007 and 2012 - revival of these proceedings after a gross inordinate and unexplained delay is clearly unjustified. Furthermore, non-intimation of the decision to transfer the original show cause notices to the Call Book to the petitioners herein, has resulted into grave prejudice being caused to them because on account of the delay in revival of the notices, the opportunity of contesting the assessment proceedings has been severely impaired. - HC
View Source