https://www.taxtmi.com/caselaws?id=426463 Section 11A(11) of the Central Excise Act requires show cause notice adjudication to be completed within the stipulated time where possible, and that qualifier cannot justify indefinite pendency. The Punjab & Haryana HC held that prolonged non-adjudication over several years, supported only by transfer of the matter to the call book, was not a cogent legal impediment or plausible explanation for delay. Applying the earlier binding view on delay in adjudication, the Court found the notices unsustainable and quashed them for inordinate delay. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 19 Jun 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426463 Section 11A(11) of the Central Excise Act requires show cause notice adjudication to be completed within the stipulated time where possible, and that qualifier cannot justify indefinite pendency. The Punjab & Haryana HC held that prolonged non-adjudication over several years, supported only by transfer of the matter to the call book, was not a cogent legal impediment or plausible explanation for delay. Applying the earlier binding view on delay in adjudication, the Court found the notices unsustainable and quashed them for inordinate delay. Case-Laws Central Excise Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426463