2023 (9) TMI 15

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....entral Excise, Mumbai-III, on 14 February 1997 i.e. about 25 years back, be quashed and set aside. The prayers as made in the petition read thus:- "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof: i. quash and set aside the impugned Show Cause cum Demand Notice F. No. CPU.K/case 2/96-97 dated 14.02.1997 issued by the Respondent No. 2, with consequential reliefs; ii. Direct the Respondents to refund to the Petitioner INR 10,69,666/- deposited by the Petitioner ....

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....in sought adjournment to take instructions, however, the papers and proceedings of the case are not being located in the office of the Principal Commissioner. He has placed on record a letter dated 28 March 2023 addressed by the Additional Commissioner to the Principal Commissioner / Commissioner of CGST & C. Ex. to the different Commissionerates, the contents of which are self-explanatory, which read thus:- "F.No.IV/16-06/PCCO/CGST&CX/Legal/Court Cases/2017-18 Mumbai, the 28thh March 2023 To, The Principal Commissioner / Commissioner of CGST & C.Ex., Belapur, Bhiwandi, Mumbai Central, East, West, South, Navi Mumbai, Palghar, Raigad and Thane Commissionerate, Mumbai Zone. ....

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....ssioner Copy to the Commissioner, Thane Rural Commissionerate w.r.t letter F.No.V/HLC/Legal/EPF/31/2022-23/4877 dated 17.02.2023, for information." 5. In the above circumstances, we are in complete agreement with Mr. Shah that it has become impossible for the respondent to proceed to adjudicate the show cause notice, not only for the reasons, which the Additional Commissioner is on record to say, but also in view of the settled principles of law as observed in the decision of the co-ordinate Bench of this Court in ATA Freight Line (I) Pvt. Ltd. vs. Union of India & Ors. Writ Petition No. 3671 of 2022, against which Special Leave Petition (Civil) Diary No. 828 of 2023 filed by the Union of India came to be dismissed; as ....