Court Dismisses 18-Year-Old Excise Notices Due to Unjustified Delay and Lack of Justification u/s 11-A(1) Proviso.

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....Adjudication of SCN after 18 years - transfer of the case to the "call book" - Clandestine removal - In the present case nothing is indicated in the initial SCN issued on 29th March 2000 to justify the Department invoking the proviso to Section 11-A (1) of the CE Act - the Court finds no justification for the Opposite Parties to revive the adjudication proceedings against the Petitioner 18 years after the issuance of the SCN. Accordingly, the impugned SCN and the notices are hereby quashed. - HC....