Delayed adjudication of show cause notice without reasonable...

Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate tariff item - Finalization of provisional assessment made earlier u/r 9B - Period of dispute spanning multiple years - Held that there was no justification for the Department to delay issuing show cause notice for nearly one year after Tribunal's order directing conclusion of de novo proceedings within four months. Revenue failed to finalize assessment within normal period, Tribunal intervened directing completion within four months, but proceedings took 14 months violating time frame. Catena of judgments consider delayed adjudication without reasonable cause as ground for setting aside order. Delayed finalization of 14 months against Tribunal's direction of four months is fatal, impugned order set aside, appeal allowed. Once classification issue decided, no action taken for 22 years to finalize assessment as per demand raised u/s 11A, demand raised after 14 years without finalizing provisional assessment.