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    <title>1996 (10) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>An adjudication order passed nearly nine years after the show cause notice was unsustainable because, even where no express statutory time limit exists, adjudicatory power must be exercised fairly, reasonably, and within a reasonable time. An inordinate and unexplained delay can prejudice the noticee&#039;s defence, particularly when relevant records are no longer available. The substantial lapse of time in this matter was held unacceptable in law, and the issue was decided in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85859</link>
      <description>An adjudication order passed nearly nine years after the show cause notice was unsustainable because, even where no express statutory time limit exists, adjudicatory power must be exercised fairly, reasonably, and within a reasonable time. An inordinate and unexplained delay can prejudice the noticee&#039;s defence, particularly when relevant records are no longer available. The substantial lapse of time in this matter was held unacceptable in law, and the issue was decided in favour of the assessee.</description>
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