https://www.taxtmi.com/caselaws?id=447162 HC quashed show cause notice issued after 12-year delay in excise duty proceedings. Court held that under Section 11(b) of CEA, respondents must determine duty within two years, and despite internal circular allowing call book maintenance, proceedings beyond reasonable time limits are barred by limitation. Department failed to provide intimation to petitioner regarding call book maintenance, and 12-year delay without petitioner's fault caused serious prejudice, making continuation unjustifiable. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 09 Aug 2024 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447162 HC quashed show cause notice issued after 12-year delay in excise duty proceedings. Court held that under Section 11(b) of CEA, respondents must determine duty within two years, and despite internal circular allowing call book maintenance, proceedings beyond reasonable time limits are barred by limitation. Department failed to provide intimation to petitioner regarding call book maintenance, and 12-year delay without petitioner's fault caused serious prejudice, making continuation unjustifiable. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447162