https://www.taxtmi.com/caselaws?id=767404 CESTAT Kolkata held that adjudication proceedings were unsustainable due to inordinate delay. Imports occurred during July-November 2002, show cause notice was issued on 28.09.2004, but adjudication was completed only on 22.09.2023. The tribunal found this delay violated natural justice principles and exceeded the stipulated time under section 11A(11) of Central Excise Act, with no plausible explanation for the delay. Following precedent from Kopertek Metals case, the appeal was allowed and proceedings were quashed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767404 CESTAT Kolkata held that adjudication proceedings were unsustainable due to inordinate delay. Imports occurred during July-November 2002, show cause notice was issued on 28.09.2004, but adjudication was completed only on 22.09.2023. The tribunal found this delay violated natural justice principles and exceeded the stipulated time under section 11A(11) of Central Excise Act, with no plausible explanation for the delay. Following precedent from Kopertek Metals case, the appeal was allowed and proceedings were quashed. Case-Laws Customs Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767404