https://www.taxtmi.com/caselaws?id=384773 A long-pending show cause notice kept in the call book without intimation to the assessee cannot be revived after an inordinate delay of about 14 to 17 years without offending natural justice and procedural fairness. The Revenue must communicate transfer to the call book, because absent such notice the assessee may reasonably assume the proceedings were abandoned. Where delay is not attributable to the assessee, revival can prejudice the defence as records may no longer be available. A later departmental circular requiring formal communication of call-book transfer reinforced this obligation, and the belated revival and hearing notices were quashed. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 20 Nov 2019 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384773 A long-pending show cause notice kept in the call book without intimation to the assessee cannot be revived after an inordinate delay of about 14 to 17 years without offending natural justice and procedural fairness. The Revenue must communicate transfer to the call book, because absent such notice the assessee may reasonably assume the proceedings were abandoned. Where delay is not attributable to the assessee, revival can prejudice the defence as records may no longer be available. A later departmental circular requiring formal communication of call-book transfer reinforced this obligation, and the belated revival and hearing notices were quashed. Case-Laws Central Excise Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384773