https://www.taxtmi.com/caselaws?id=435448 The HC dismissed the petition challenging a 13-year delay in adjudicating the show cause notice, noting the petitioner had actively participated in proceedings and raised merit-based grounds. The court held that the delay issue could be addressed in an appeal under section 35B of the Excise Act, 1944, which provides an appellate remedy before the Tribunal. No breach of natural justice principles was found. The petitioner was directed to pursue the remedy of appeal under the statute. en-us Wed, 08 Mar 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435448 The HC dismissed the petition challenging a 13-year delay in adjudicating the show cause notice, noting the petitioner had actively participated in proceedings and raised merit-based grounds. The court held that the delay issue could be addressed in an appeal under section 35B of the Excise Act, 1944, which provides an appellate remedy before the Tribunal. No breach of natural justice principles was found. The petitioner was directed to pursue the remedy of appeal under the statute. Case-Laws Service Tax Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435448