https://www.taxtmi.com/caselaws?id=409186 Excise show cause proceedings cannot be revived after an unexplained delay of about 18 years when they were kept in the call book without a recognised basis. The Court held that, in fiscal matters, even where no express limitation period exists, action must still be taken within a reasonable time. It also found no sufficient foundation for invoking the extended limitation period on grounds of suppression, fraud, wilful misstatement, collusion, or intent to evade duty. The prolonged inaction prejudiced the assessee's ability to defend the matter, so the notices were unsustainable and the proceedings were set aside. en-us Thu, 24 Jun 2021 00:00:00 +0530 Tue, 11 Jan 2022 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409186 Excise show cause proceedings cannot be revived after an unexplained delay of about 18 years when they were kept in the call book without a recognised basis. The Court held that, in fiscal matters, even where no express limitation period exists, action must still be taken within a reasonable time. It also found no sufficient foundation for invoking the extended limitation period on grounds of suppression, fraud, wilful misstatement, collusion, or intent to evade duty. The prolonged inaction prejudiced the assessee's ability to defend the matter, so the notices were unsustainable and the proceedings were set aside. Case-Laws Central Excise Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409186