https://www.taxtmi.com/caselaws?id=91241 In excise proceedings alleging non-accountal and clandestine removal, an adjudication completed 17 years after the show cause notice was found unsustainable in the peculiar facts. Although no fixed statutory period governed completion of adjudication, the unexplained and excessive delay was held inconsistent with natural justice because the matter was not so complex as to justify keeping the allegation alive for such a prolonged period. The stale charge was therefore set aside and the appeal was allowed in favour of the assessee. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91241 In excise proceedings alleging non-accountal and clandestine removal, an adjudication completed 17 years after the show cause notice was found unsustainable in the peculiar facts. Although no fixed statutory period governed completion of adjudication, the unexplained and excessive delay was held inconsistent with natural justice because the matter was not so complex as to justify keeping the allegation alive for such a prolonged period. The stale charge was therefore set aside and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91241