https://www.taxtmi.com/caselaws?id=752880 Orissa HC quashed a show cause notice dated 10.09.2008 and subsequent order dated 04.09.2023 regarding recovery of wrongly availed CENVAT credit with interest and penalty. The petitioner became aware of proceedings only in 2017 when personal hearing notices were issued, nearly 10 years after the original notice. HC held that adjudication after 15 years violated Section 11A(11) of Central Excise Act, 1944, which mandates determination within six months to two years depending on case type. The inordinate delay was fatal to validity and caused prejudice, rendering the proceedings time-barred. en-us Tue, 14 May 2024 00:00:00 +0530 Mon, 20 May 2024 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752880 Orissa HC quashed a show cause notice dated 10.09.2008 and subsequent order dated 04.09.2023 regarding recovery of wrongly availed CENVAT credit with interest and penalty. The petitioner became aware of proceedings only in 2017 when personal hearing notices were issued, nearly 10 years after the original notice. HC held that adjudication after 15 years violated Section 11A(11) of Central Excise Act, 1944, which mandates determination within six months to two years depending on case type. The inordinate delay was fatal to validity and caused prejudice, rendering the proceedings time-barred. Case-Laws Central Excise Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752880