https://www.taxtmi.com/highlights?id=62018 Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. The Respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In view of the the gross delay on the part of the Respondent, the Petitioner cannot be made to suffer - Hearing of Show-cause notice belatedly is in violation of natural justice. - SCN Quashed and set aside - HC en-us Fri, 18 Feb 2022 13:44:05 +0530 Fri, 18 Feb 2022 13:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62018 Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. The Respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In view of the the gross delay on the part of the Respondent, the Petitioner cannot be made to suffer - Hearing of Show-cause notice belatedly is in violation of natural justice. - SCN Quashed and set aside - HC Highlights Central Excise Fri, 18 Feb 2022 13:44:05 +0530 https://www.taxtmi.com/highlights?id=62018