https://www.taxtmi.com/caselaws?id=439174 Prolonged retention of show cause notices in the call book without lawful justification, followed by revival after the underlying classification dispute had already attained finality, vitiated the adjudication under Central Excise law. The Jharkhand HC held that such inordinate and unexplained delay was arbitrary, inconsistent with judicial propriety, and contrary to Section 11A(11) of the Central Excise Act, 1944. It also found that proceeding with adjudication despite a pending similar writ petition caused serious prejudice and offended fair procedure and natural justice. The show cause notices, personal hearing notices, and consequential order in original were quashed. en-us Tue, 13 Jun 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439174 Prolonged retention of show cause notices in the call book without lawful justification, followed by revival after the underlying classification dispute had already attained finality, vitiated the adjudication under Central Excise law. The Jharkhand HC held that such inordinate and unexplained delay was arbitrary, inconsistent with judicial propriety, and contrary to Section 11A(11) of the Central Excise Act, 1944. It also found that proceeding with adjudication despite a pending similar writ petition caused serious prejudice and offended fair procedure and natural justice. The show cause notices, personal hearing notices, and consequential order in original were quashed. Case-Laws Central Excise Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439174