https://www.taxtmi.com/caselaws?id=767798 The HC quashed the show cause notice dated 11.12.2007 and the personal hearing notice dated 28.07.2023, ruling that the respondent failed to comply with statutory time limits under Section 11-A(11) of the Central Excise Act. The Court determined that the respondent's inaction for 16 years violated statutory obligations, rendering the proceedings invalid. The respondent's arguments for delay were rejected, emphasizing the necessity for timely determination of duties. Consequently, the writ petition was allowed, and the related miscellaneous petition was closed. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767798 The HC quashed the show cause notice dated 11.12.2007 and the personal hearing notice dated 28.07.2023, ruling that the respondent failed to comply with statutory time limits under Section 11-A(11) of the Central Excise Act. The Court determined that the respondent's inaction for 16 years violated statutory obligations, rendering the proceedings invalid. The respondent's arguments for delay were rejected, emphasizing the necessity for timely determination of duties. Consequently, the writ petition was allowed, and the related miscellaneous petition was closed. Case-Laws Central Excise Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767798