https://www.taxtmi.com/caselaws?id=432358 The Court quashed the Show-Cause Notice (SCN) issued by the Department for alleged violations of Central Excise Rules and the Central Excise Act during the period of 2004-05 to 2006-07. The Department's unexplained delay in transferring the case to the 'Call Book' for 5 years, lack of valid grounds for extending the limitation period, and failure to provide specific reasons for demanding duty beyond usual time limits led to the Court ruling in favor of the petitioner. Precedents emphasizing the need for timely action by authorities supported the decision to invalidate the SCN and subsequent proceedings without imposing costs on the petitioner. en-us Mon, 02 Jan 2023 00:00:00 +0530 Wed, 04 Jan 2023 08:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432358 The Court quashed the Show-Cause Notice (SCN) issued by the Department for alleged violations of Central Excise Rules and the Central Excise Act during the period of 2004-05 to 2006-07. The Department's unexplained delay in transferring the case to the 'Call Book' for 5 years, lack of valid grounds for extending the limitation period, and failure to provide specific reasons for demanding duty beyond usual time limits led to the Court ruling in favor of the petitioner. Precedents emphasizing the need for timely action by authorities supported the decision to invalidate the SCN and subsequent proceedings without imposing costs on the petitioner. Case-Laws Central Excise Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432358