https://www.taxtmi.com/highlights?id=72511 Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of impugned Show Cause Notice on 24-12-2014 cannot be said to be reasonable period for taking up/concluding adjudication proceedings. Section 73(1)/ 73(4) of Chapter V of the Finance Act, 1994 provides 5 years as a maximum period which in any case should be taken as reasonable period within which the adjudication should be completed. - HC en-us Thu, 12 Oct 2023 10:28:11 +0530 Thu, 12 Oct 2023 10:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72511 Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of impugned Show Cause Notice on 24-12-2014 cannot be said to be reasonable period for taking up/concluding adjudication proceedings. Section 73(1)/ 73(4) of Chapter V of the Finance Act, 1994 provides 5 years as a maximum period which in any case should be taken as reasonable period within which the adjudication should be completed. - HC Highlights Service Tax Thu, 12 Oct 2023 10:28:11 +0530 https://www.taxtmi.com/highlights?id=72511