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    <title>2017 (12) TMI 712 - GUJARAT HIGH COURT</title>
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    <description>Show cause notice proceedings cannot be kept in abeyance indefinitely and later revived without notice or legal justification, because statutory adjudication under section 11A of the Central Excise Act must proceed within a reasonable time and cannot be deferred merely by placing matters in a call book. Where the department remained silent for years, did not communicate any reason, and the delay caused prejudice through closure of the unit and loss of records, revival of the proceedings was unfair and unsustainable. The orders in original were quashed and set aside.</description>
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    <pubDate>Wed, 13 Dec 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=352443</link>
      <description>Show cause notice proceedings cannot be kept in abeyance indefinitely and later revived without notice or legal justification, because statutory adjudication under section 11A of the Central Excise Act must proceed within a reasonable time and cannot be deferred merely by placing matters in a call book. Where the department remained silent for years, did not communicate any reason, and the delay caused prejudice through closure of the unit and loss of records, revival of the proceedings was unfair and unsustainable. The orders in original were quashed and set aside.</description>
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      <pubDate>Wed, 13 Dec 2017 00:00:00 +0530</pubDate>
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