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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Adjudication of SCN within a time limitation - Adjudication ...


High Court Rules Decade-Long Adjudication Delays Without Party Fault as Legally Unsound and Invalid.

September 8, 2022

Case Laws     Central Excise     HC

Adjudication of SCN within a time limitation - Adjudication proceedings, delayed for more than a decade (for no fault of answering party and without putting answering party on notice for the reason of delay), defeats the very purpose of issuing show cause notice/s and such delayed adjudication is bad in law - HC

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