https://www.taxtmi.com/caselaws?id=434378 A show-cause notice kept in the call book for nearly 29 years could not be lawfully revived where the record did not show the conditions required by CBIC circulars, including prior Commissioner approval, notice to the assessee, or periodic review. Section 11A(11) of the Central Excise Act was read as requiring determination within the prescribed period where possible, and not as permitting revival after an inordinate, unexplained lapse of decades. The delay was held to offend procedural fairness and natural justice, making the revived show-cause notice and personal hearing notices unsustainable. en-us Tue, 14 Feb 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434378 A show-cause notice kept in the call book for nearly 29 years could not be lawfully revived where the record did not show the conditions required by CBIC circulars, including prior Commissioner approval, notice to the assessee, or periodic review. Section 11A(11) of the Central Excise Act was read as requiring determination within the prescribed period where possible, and not as permitting revival after an inordinate, unexplained lapse of decades. The delay was held to offend procedural fairness and natural justice, making the revived show-cause notice and personal hearing notices unsustainable. Case-Laws Central Excise Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434378