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of <h1>Legal importance of timely conclusion in court proceedings emphasized through quashing of writ petitions</h1> <h3>M/s GPI Textiles Limited Versus Union of India And Others</h3> M/s GPI Textiles Limited Versus Union of India And Others - 2018 (362) E.L.T. 388 (P & H), [2020] 11 G S.T.R. - OL 354 (P&H) Issues:1. Challenge to show cause notices dated 27.12.2001, 28.8.2002, 3.1.2003, 2.4.2003, and 4.8.2003 in CWP No. 10530 of 2017.2. Challenge to show cause notice dated 13.9.2006 in CWP No. 10707 of 2017.3. Challenge to circular dated 29.9.2016 issued by the Ministry of Finance in both writ petitions.Analysis:Issue 1:The petitioner argued for quashing the proceedings due to an inordinate delay in disposal, citing Section 11A of the Central Excise Act, 1944, which provides time limits for concluding proceedings. The petitioner relied on a Gujarat High Court judgment and subsequent Supreme Court dismissal of an appeal. Another Gujarat High Court judgment was cited to support the argument against delays in proceedings.Issue 2:The respondents contended that the show cause notices were based on audit objections and were transferred to the call book due to contested objections. They argued that no prejudice would be caused to the petitioner as they would have a fair opportunity to present their case. The matters were revived following a revised circular, and delays were justified considering the revenue involved.Issue 3:The court examined Section 11A(11) of the Act, which sets time limits for determining duty amounts. The court referred to a Supreme Court judgment upholding a Division Bench decision regarding unreasonable delays in issuing notices beyond five years. The court concluded that the notices in the present cases, issued over a decade ago with no conclusion in sight, warranted quashing.Judgment:The court ordered the quashing of the proceedings in both writ petitions due to prolonged delays, emphasizing the importance of timely conclusion in adjudicatory proceedings as mandated by the law. The judgments from Gujarat High Court and the Supreme Court were instrumental in highlighting the unlawfulness and arbitrariness of prolonged delays in such cases.
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