TaxTMI 
TaxTMI 
2020 (2) TMI 1115
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.... of the Constitution of India prohibiting the Respondents from proceeding with the adjudication of the impugned Show Cause F.No. V(Ch.54) 3­34/Dem/2000 dated 19.03.2004; (c) Your Lordships be pleased to issue a writ of Mandamus, or a writ in the nature of Mandamus, or any other appropriate writ, order or direction, directing the Respondents to forthwith refrain from taking any steps or proceedings in pursuance of or in furtherance of impugned Show Cause Notice F. No. V(Ch.54) 334/Dem/2000 dated 19.03.2004; (d) that pending the hearing and final disposal of this petition, this Hon'ble Court be pleased to restrain the Respondents by themselves, their officers, subordinates, servants and agents to refrain from acting upon or taking any further steps or proceedings in pursuance of and/or in implementation and/or in furtherance of the impugned Show Cause Notice F. No. V(Ch.54) 3­34/Dem/2000 dated 19.03.2004." 2. This Court (Coram : S.R. Brahmbhatt and A.G. Uraizee, J.J.) passed the following order on 25.04.2018­ "1. Heard learned counsel for the petitioner. 2. The learned counsel for the petitioner invited the Court's attention ....
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....on 5A of the Central Excise and Salt Act, 1944, exempted all excisable goods specified under the Schedule to the said Act and such exemption was applicable to the goods produced or manufactured in 100% EOU or free trade zone or an Electronic Hardware Technology Park or Software Technology Parks unit and allowed to be soled in India under and in accordance with the provisions of sub-para (a), (b), (d) and (h) of para 6.8 of Export and Import Policy. It is the say of the petitioner that the petitioner was also given permission by the Development Commissioner to remove the PTY in DTA on payment of applicable excise duty in terms of para 9.9(b) of the Foreign Trade Policy 1997-2002. As averred by the petitioner, the petitioner had cleared 293455.65 kgs. Of Polyester Texturised Yarn, total value of Rs. 1,31,25,916.78 during the period from July 1999 to March ­2000 in Domestic Tariff Area. 3.3 The record indicates that the respondent no.2 issued notice dated 19.03.2004 asking the petitioner to show cause on various aspects touching the exim policy in particular. It is the case of the petitioner that the show-­cause notice was replied by the petitioner vide communication dated ....
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....nded by Mr. Shah that the issue involved in this petition is no longer ress integra and the action of the respondent authority is not only beyond reasonable time and delay of more than 13 years, but the same is fatal. Mr. Shah contended that it is not the case of the respondent authority that the petitioner Company is guilty of any malafide or that there is any default by the petitioner Company for the delay in adjudicating the show-­cause notice. It was contended by Mr. Shah that the show-­cause notice was kept in abeyance in call book without their being any reason and therefore, the impugned show-­cause notice is now sought to be revived after unreasonable period of more than 13 years, which deserves to be quashed and set aside by allowing the petition. 6. Per contra, Mr. Ankit Shah, learned advocate for the respondent authorities has submitted that the present petition is against the show-­cause notice and the petitioner company shall be accorded an opportunity of being heard and even shall be permitted to file reply to the showcause notice and hence, the present petition under Article 226 of the Constitution of India is not maintainable. Mr. Ankit Shah, lear....
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.... are strictly governed by the statutory provisions. Section 11A of the Act as it stood at the relevant time when the show cause notice came to be issued, provided for issuance of notice within six months from the relevant date in ordinary cases and within five years in case where the extended period of limitation is invoked. Section 11A thereafter has been amended from time to time and in the year 2011, various amendments came to be made in the section including insertion of sub­-section (11) which provides that the Central Excise Officer shall determine the amount of duty of excise under sub­-section (10) ­ (a) within six months from the date of notice where it is possible to do so, in respect of cases falling under sub­-section (1); (b) within one year from the date of notice, where it is possible to do so, in respect of cases falling under sub­-section (4) or sub­-section (5). 24. Thus, with effect from the year 2011 a time limit has been prescribed for determining the amount of duty of excise where it is possible. It cannot be gainsaid that when the legislature prescribes a time limit, it is incumbent upon the authority to abid....
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....t nor rule 31 of the rules, envisage issuance of such directions. The concept of call book is, therefore, contrary to the provisions of the Central Excise Act and such instructions are beyond the scope of the authority of the CBEC. Transferring matters to the call book being contrary to the provisions of law, the explanation put forth by the respondents for the delay in concluding the proceedings pursuant to the show cause notice 3.8.1998 cannot be said to be a plausible explanation for not adjudicating upon the show cause notice within a reasonable time. In view of the settled legal position, as propounded by various High Courts, with which this court is in full agreement, the revival of proceedings after a long gap of ten to fifteen years without disclosing any reason for the delay, would be unlawful and arbitrary and would vitiate the entire proceedings." In Parimal Textile vs. Union of India, relying upon the judgment in the case of Siddhi Vinayak Syntex Pvt. Ltd. (supra), the Division Bench of this Court has observed thus ­ "10. We have heard learned counsels for the parties and perused the documents on record. The undisputed aspect that emerged from the procee....