https://www.taxtmi.com/caselaws?id=422986 Revival of long-pending show cause notices was held unsustainable where the department could not show a lawful call book transfer, timely communication to the noticees, or compliance with mandatory procedural safeguards. The Court treated delayed resurrection of adjudicatory proceedings, after years of inaction attributable to the revenue, as contrary to procedural fairness and natural justice because the noticees could reasonably assume the matter had not been pursued and were prejudiced in their defence. On that basis, the impugned notices and consequential proceedings were quashed. en-us Mon, 16 May 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422986 Revival of long-pending show cause notices was held unsustainable where the department could not show a lawful call book transfer, timely communication to the noticees, or compliance with mandatory procedural safeguards. The Court treated delayed resurrection of adjudicatory proceedings, after years of inaction attributable to the revenue, as contrary to procedural fairness and natural justice because the noticees could reasonably assume the matter had not been pursued and were prejudiced in their defence. On that basis, the impugned notices and consequential proceedings were quashed. Case-Laws Central Excise Mon, 16 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422986