2023 (1) TMI 639

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....vy scheme notified under Section 3 A of the Central Excise Act, 1944 ("Excise Act") read with Rule 96ZO(3) of Central Excise Rules, 1944 ("Excise Rules"). This provision allows an assessee the option to pay excise duty based on the capacity of the induction furnace installed in the factory, instead of payment of excise duty on the actual production.  2. In pursuance of the above provision, the Commissioner, Central Excise, Jaipur-I vide its order dated 22.10.1997 had determined the annual capacity of the furnace, installed in the factory of appellant, as 9600 MT and had accordingly prescribed an excise duty liability of the appellant at a flat rate of INR 5,00,000/- per month.  3. In this regard, the Joint Commissioner of Exci....

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.... ld. Assistant Commissioner, Bhiwadi, inter alia, requesting that these show cause notices be dropped on account of the inordinate delay in adjudication of these show cause notices. However, the ld. Assistant Commissioner of CGST, Division-C, Bhiwadi passed a common Order-in-Original No.51-53/2020-21 dated 31.12.2020, in respect of these three show cause notices, vide which the demand of duty, interest and penalty has been confirmed.  6. The appellant, being aggrieved with the aforesaid order dated 31.12.2020 filed an appeal before the ld. Commissioner (Appeals), Central Excise, Jaipur. The ld. Commissioner (Appeals) vide impugned Order-in- Appeal No.16-18(SM)/CE/JPR/2022 dated 4.3.2022, upheld the demand of excise duty, however, set....

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....GSTL 290 (Bombay).   10. In view of the above decisions, in the instant case also, it is submitted that unreasonable delay of 20 years to adjudicate the show cause notices should be held to be in violation of principles of natural justice and procedural fairness. Accordingly, the demand of excise duty in these show cause notices also deserves to be set aside. Inordinate delay in adjudicating the show cause notices is violative of the legislative mandate provided under Section 11A(11) of the Excise Act.   11. In the instant matter, the subject show cause notices have been issued to the appellant under Section 11 A of the Excise Act. This provision has been amended from time to time and in the year 2011, the same was amended to ....