https://www.taxtmi.com/caselaws?id=426851 Show cause notices left unadjudicated for nearly three decades could not be sustained where the department failed to inform the assessee that the matters had been kept in the call book or explain the delay. The Court held that prolonged inaction, without timely communication, prejudiced the assessee's ability to preserve records and defend the notices, and breached natural justice and procedural fairness. It applied the principle that adjudication of show cause notices must occur within a reasonable time and relied on the departmental expectation that parties be formally informed when notices are transferred to the call book. The notices were quashed and set aside. en-us Fri, 19 Aug 2022 00:00:00 +0530 Fri, 26 Aug 2022 10:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426851 Show cause notices left unadjudicated for nearly three decades could not be sustained where the department failed to inform the assessee that the matters had been kept in the call book or explain the delay. The Court held that prolonged inaction, without timely communication, prejudiced the assessee's ability to preserve records and defend the notices, and breached natural justice and procedural fairness. It applied the principle that adjudication of show cause notices must occur within a reasonable time and relied on the departmental expectation that parties be formally informed when notices are transferred to the call book. The notices were quashed and set aside. Case-Laws Central Excise Fri, 19 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426851