Adjudicating Authority Misses Deadline in Seizure Case; Section 110(ii) Time Limits Ignored Despite SCN Waiver.

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....Seizure of goods - Confiscation - Even though the appellant have waived SCN, atleast adjudicating authority should have adhered to time limit as prescribed in section 110(ii) and proceeding should have been concluded within 6 months or 1 year if it is extended.....