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Central Excise - Highlights / Catch Notes

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Inordinate delay in passing adjudication order - delay of 18 ...

Central Excise

September 8, 2023

Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there is delay in taking up the matter for de novo adjudication after the remand by the Tribunal (earlier known as CEGAT). The department has not been able to explain the delay of about 18 years in completing the de novo adjudication. - Demand set aside - AT

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