https://www.taxtmi.com/caselaws?id=764005 Prolonged pendency of fiscal adjudication proceedings, including transfer of the show cause notice to the call book without effective conclusion, was treated as fatal where no lawful justification for the delay was shown. The Court applied the principle that adjudication affecting fiscal liability must be concluded with due expedition and within a reasonable time, and that call book placement cannot authorise indefinite inaction. It also noted the need for noticees to be informed of call book transfer and for pending matters to be periodically reviewed. On these facts, the final adjudication order and the show cause notice proceedings were quashed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Tue, 31 Dec 2024 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764005 Prolonged pendency of fiscal adjudication proceedings, including transfer of the show cause notice to the call book without effective conclusion, was treated as fatal where no lawful justification for the delay was shown. The Court applied the principle that adjudication affecting fiscal liability must be concluded with due expedition and within a reasonable time, and that call book placement cannot authorise indefinite inaction. It also noted the need for noticees to be informed of call book transfer and for pending matters to be periodically reviewed. On these facts, the final adjudication order and the show cause notice proceedings were quashed. Case-Laws Central Excise Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764005