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of <h1>Supreme Court upholds adjudication after delay, remits matter for fresh disposal</h1> The Supreme Court of India held that adjudication after a delay of nine years from the show cause notice is permissible. The Tribunal's decision to set ... Adjudication of matter - Bar of Limitation - Held that:- There is no statutory bar to adjudicate the matter even after lapse of nine years after the issue of show cause notice and the adjudication pertains only to the actual levy of the duty which is due to the department and not to any levy of interest or penalty. In these circumstances we think the view taken by the Tribunal is not justified and we set aside the order made by the Tribunal and remit the matter to the Tribunal for fresh disposal in accordance with law after restoration of the appeal to its original number - Decided in favour of Revenue. The Supreme Court of India held that adjudication after a delay of nine years from the show cause notice is permissible. The Tribunal's decision to set aside the adjudication was not justified, and the matter was remitted back to the Tribunal for fresh disposal. The appeal was allowed.
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