https://www.taxtmi.com/caselaws?id=753784 The HC ruled that adjudication of a show-cause notice after more than 7 years is time-barred under Section 11A(1) of the Central Excise Act, 1944. The court held that the phrase "where it is possible to do so" is elastic only when reasonable grounds beyond the Adjudicating Authority's control prevent timely completion, not otherwise. The court emphasized that the 5-year maximum limitation period under Section 11A should be considered reasonable for adjudication completion. Delay exceeding this timeframe without extraordinary circumstances violates Article 14 of the Constitution. The application was allowed. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 10 Jun 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753784 The HC ruled that adjudication of a show-cause notice after more than 7 years is time-barred under Section 11A(1) of the Central Excise Act, 1944. The court held that the phrase "where it is possible to do so" is elastic only when reasonable grounds beyond the Adjudicating Authority's control prevent timely completion, not otherwise. The court emphasized that the 5-year maximum limitation period under Section 11A should be considered reasonable for adjudication completion. Delay exceeding this timeframe without extraordinary circumstances violates Article 14 of the Constitution. The application was allowed. Case-Laws Central Excise Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753784