https://www.taxtmi.com/caselaws?id=309382 Madras HC stated that show cause notices cannot remain in the call book for an inordinately long period on the basis of contested audit objections. It held that adjudication must be completed within a reasonable time, and that administrative transfer to the call book is only a temporary measure, not a licence for indefinite delay. The Court noted that the delay of about 21 years was wholly unjustified, and that the later statutory time-bound approach in Section 11A(11) reflected the same principle. On that basis, the proceedings were treated as barred by limitation and the impugned notices were quashed. en-us Fri, 25 Nov 2022 00:00:00 +0530 Tue, 29 Aug 2023 21:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309382 Madras HC stated that show cause notices cannot remain in the call book for an inordinately long period on the basis of contested audit objections. It held that adjudication must be completed within a reasonable time, and that administrative transfer to the call book is only a temporary measure, not a licence for indefinite delay. The Court noted that the delay of about 21 years was wholly unjustified, and that the later statutory time-bound approach in Section 11A(11) reflected the same principle. On that basis, the proceedings were treated as barred by limitation and the impugned notices were quashed. Case-Laws Central Excise Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309382