Show Cause Notice Dismissed After 29-Year Delay; Violates Section 11A(11) of Central Excise Act, 1944. Proceedings Quashed.

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....Inordinate delay in adjudication of SCN - Clandestine Removal - Adjudication of such a show cause notice after 29 years would be contrary to the mandate of Section 11A(11) of the CEA 1944 and would lead to unreasonable and arbitrary results. Such proceedings therefore stands vitiated due to inordinate and unreasonable delay and are accordingly fit to be quashed. - HC....