https://www.taxtmi.com/caselaws?id=350951 Excise adjudication under Section 11A must be concluded within the statutory framework, and keeping show cause proceedings in the call book for years without notice to the assessee was inconsistent with that scheme and the departmental instructions invoked. The inordinate, unexplained delay, combined with lack of intimation that the matter remained pending, was found to breach natural justice and cause serious prejudice where the unit had closed and relevant evidence and witnesses were no longer available. On that basis, revival of the proceedings was held unlawful and arbitrary, and the show cause notices and order-in-original were quashed. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350951 Excise adjudication under Section 11A must be concluded within the statutory framework, and keeping show cause proceedings in the call book for years without notice to the assessee was inconsistent with that scheme and the departmental instructions invoked. The inordinate, unexplained delay, combined with lack of intimation that the matter remained pending, was found to breach natural justice and cause serious prejudice where the unit had closed and relevant evidence and witnesses were no longer available. On that basis, revival of the proceedings was held unlawful and arbitrary, and the show cause notices and order-in-original were quashed. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350951