https://www.taxtmi.com/caselaws?id=432892 Section 11A(11) of the Central Excise Act requires timely adjudication of show cause notices issued under Section 11A(4) or 11A(5), and an extraordinary delay of about twenty years breached that statutory mandate. The belated adjudication was therefore contrary to the prescribed limitation and could not be sustained, with the consequential duty demand also failing. The issue was decided in favour of the assessee. en-us Fri, 18 Nov 2022 00:00:00 +0530 Tue, 17 Jan 2023 06:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432892 Section 11A(11) of the Central Excise Act requires timely adjudication of show cause notices issued under Section 11A(4) or 11A(5), and an extraordinary delay of about twenty years breached that statutory mandate. The belated adjudication was therefore contrary to the prescribed limitation and could not be sustained, with the consequential duty demand also failing. The issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432892