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        Central Excise

        Validity of respective show cause notices (SCN) of the year 1994...

        Show Cause Notices from 1994-1997 Invalidated Due to 27-Year Delay; Cases Kept Unjustifiably in Call Book.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of respective show cause notices (SCN) of the year 1994 to 1997 and the respective notices of personal hearing issued in the year 2022, i.e., after a lapse of about 27 to 29 years - In the present case, since the issue did attain finality in 2004 itself, there was absolutely no justification in keeping the show cause notices pending thereafter. The file notings show that though the Commissioner was apprised in 2007 that the issue had attained a finality, still a decision was taken by him on 26.10.2007 to keep the cases in the call book. - In such circumstances, the SCN and the OIO cannot be countenanced. - HC
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