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    <title>2021 (5) TMI 771 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court quashed show cause notices issued over a decade ago due to prolonged non-adjudication, emphasizing adherence to statutory time limits. It found delays unreasonable, citing Section 11A of the Central Excise Act, 1944, and previous judgments to support its decision. Transferring cases to the call book was deemed invalid, and the petitioners&#039; grievance was upheld, highlighting the unlawfulness of delays without valid reasons. The judgment stressed the necessity of timely adjudication and invalidated actions beyond statutory mandates.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407892</link>
      <description>The court quashed show cause notices issued over a decade ago due to prolonged non-adjudication, emphasizing adherence to statutory time limits. It found delays unreasonable, citing Section 11A of the Central Excise Act, 1944, and previous judgments to support its decision. Transferring cases to the call book was deemed invalid, and the petitioners&#039; grievance was upheld, highlighting the unlawfulness of delays without valid reasons. The judgment stressed the necessity of timely adjudication and invalidated actions beyond statutory mandates.</description>
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