Show Cause Notice Validity Questioned Over Delayed Adjudication; CESTAT Members Disagree, Case Referred to Larger Bench.

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....Validity of SCN - Non-adjudication of show cause notice within reasonable period - Both members of CESTAT have different opinion on application of ratio of decision in the case of M/s Prabhat Fertilizers & Chemical Works Works [2020 (2) TMI 1443 - PUNJAB AND HARYANA HIGH COURT] - Matter referred to larger bench - AT....