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of <h1>Case Remanded for Fresh Review on Delays in Show Cause Notice Under Section 11A, Cross-Examination Issues Unaddressed</h1> <h3>JAISAL SILK MILLS PRIVATE LIMITED Versus THE COMMISSIONER, CENTRAL EXCISE AND CGST</h3> The Tribunal remanded the case to the original adjudicating authority for fresh consideration regarding a show cause notice dated 14.12.2006, highlighting ... Delay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944 - taking almost full 9 years for adjudication of the show cause notice after the first remand order - not considering the judgements regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 - remanding the case second time in August 2022 to the original adjudicating authority - HELD THAT:- The Tribunal by the impugned order has only remanded the matter directing the authority to decide the matter afresh. There are no question of law muchless substantial question of law arising in the present appeal. Hence, the appeal is dismissed. Tax Appeal under Section 35G, Central Excise Act, 1944, challenges Tribunal order dated 17.08.2022 in Excise Appeal No.10721/2018 on four substantial questions of law concerning delay in issuance of show cause notice under Section 11A, applicability of precedents (Prayagraj Dyeing And Printing Mills Pvt. Ltd. and Pooja Tex Prints Pvt. Ltd.) given long adjudication delays, entitlement to cross-examination and interpretation of Section 9D, and propriety of remanding the matter a second time in August 2022. The Tribunal 'allow[ed] all these appeals by way of remand, directing the Adjudicating authority to decide the matter afresh and pass the order accordingly,' noting that the Ld. Commissioner issued 'common orders on the basis of common findings without discussing the submission separately of each Appellant,' requiring reconsideration. The High Court held the impugned order merely remanded the matter for fresh adjudication and concluded that 'we do not find any question of law muchless substantial question of law arising in the present appeal.' The appeal was dismissed.
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