https://www.taxtmi.com/caselaws?id=378088 Quasi-judicial excise adjudication under Section 11A of the Central Excise Act must proceed within the statutory framework and, as far as possible, within a reasonable time. Keeping show cause notices dormant in the call book for years without a legally sustainable basis, then reviving them after an inordinate delay, is unlawful where the delay is caused by extraneous considerations and prejudices the assessee. The absence of notice about call book transfer and the resulting loss of material and witnesses reinforced the prejudice. The delayed revival of the notices was therefore held arbitrary and the proceedings were quashed. en-us Fri, 21 Dec 2018 00:00:00 +0530 Tue, 09 Apr 2019 06:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378088 Quasi-judicial excise adjudication under Section 11A of the Central Excise Act must proceed within the statutory framework and, as far as possible, within a reasonable time. Keeping show cause notices dormant in the call book for years without a legally sustainable basis, then reviving them after an inordinate delay, is unlawful where the delay is caused by extraneous considerations and prejudices the assessee. The absence of notice about call book transfer and the resulting loss of material and witnesses reinforced the prejudice. The delayed revival of the notices was therefore held arbitrary and the proceedings were quashed. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378088