https://www.taxtmi.com/caselaws?id=762689 CESTAT NEW DELHI held that the Adjudicating Authority violated statutory time limits under section 11A(11) of the Central Excise Act by failing to complete adjudication within the prescribed one-year period. The show cause notice was issued on 28.04.2015 with a 30-day response deadline, stating ex-parte proceedings would follow if no reply was received. Despite this, the Authority delayed proceedings until 07.09.2016, extending cross-examination for three years (2018-2021), and finally adjudicated on 14.06.2022. The tribunal found this delay violated natural justice principles and statutory requirements, as no reasons were provided for the extended timeline. The impugned orders were set aside and appeals allowed with consequential relief. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 19 May 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762689 CESTAT NEW DELHI held that the Adjudicating Authority violated statutory time limits under section 11A(11) of the Central Excise Act by failing to complete adjudication within the prescribed one-year period. The show cause notice was issued on 28.04.2015 with a 30-day response deadline, stating ex-parte proceedings would follow if no reply was received. Despite this, the Authority delayed proceedings until 07.09.2016, extending cross-examination for three years (2018-2021), and finally adjudicated on 14.06.2022. The tribunal found this delay violated natural justice principles and statutory requirements, as no reasons were provided for the extended timeline. The impugned orders were set aside and appeals allowed with consequential relief. Case-Laws Central Excise Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762689