https://www.taxtmi.com/caselaws?id=758161 The Bombay HC quashed a show cause notice (SCN) dated 5th May 2017 concerning recovery of differential Central Excise Duty. The SCN remained unadjudicated for approximately 6 years until September 2023. The revenue's justification that delay was due to GST implementation and jurisdictional changes was rejected, as the petitioner had filed detailed replies and attended hearings in September-October 2017, proving the department was functional post-GST introduction. The court found relegating the petitioner to attend the SCN after such delay would be unfair and constitute gross abuse of power, disposing of the petition under Article 226. en-us Tue, 03 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758161 The Bombay HC quashed a show cause notice (SCN) dated 5th May 2017 concerning recovery of differential Central Excise Duty. The SCN remained unadjudicated for approximately 6 years until September 2023. The revenue's justification that delay was due to GST implementation and jurisdictional changes was rejected, as the petitioner had filed detailed replies and attended hearings in September-October 2017, proving the department was functional post-GST introduction. The court found relegating the petitioner to attend the SCN after such delay would be unfair and constitute gross abuse of power, disposing of the petition under Article 226. Case-Laws Central Excise Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758161