EXCISE DEPARTMENT CANNOT ISSUE A SHOW CAUSE NOTICE AND SIT FOR SIXTEEN YEARS

EXCISE DEPARTMENT CANNOT ISSUE A SHOW CAUSE NOTICE AND SIT FOR SIXTEEN YEARS https://www.taxtmi.com/article/detailed?id=10287 Prolonged non-adjudication of a show cause notice without notice to the addressee impairs procedural fairness; when a notice is kept in the call book the department should inform the party so records can be preserved and challenges to deferral can be pursued. Extended limitation applies only on grounds like willful default or evasion; unexplained delay and failure to communicate or review call book cases undermine the viability of long pending notices. en-us Wed, 23 Feb 2022 10:00:25 +0530 Wed, 23 Feb 2022 10:00:25 +0530 TaxTMI RSS Generator EXCISE DEPARTMENT CANNOT ISSUE A SHOW CAUSE NOTICE AND SIT FOR SIXTEEN YEARS https://www.taxtmi.com/article/detailed?id=10287 Prolonged non-adjudication of a show cause notice without notice to the addressee impairs procedural fairness; when a notice is kept in the call book the department should inform the party so records can be preserved and challenges to deferral can be pursued. Extended limitation applies only on grounds like willful default or evasion; unexplained delay and failure to communicate or review call book cases undermine the viability of long pending notices. Articles Central Excise Wed, 23 Feb 2022 10:00:25 +0530 https://www.taxtmi.com/article/detailed?id=10287