Delay in Show Cause Notice Adjudication Not Barred by Limitation Due to Petitioner's Non-appearance and Time Requests.

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....Adjudication of SCN after considerable delay - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - it was on account of non-appearance of the petitioner that the matter was kept adjourned and the same was not concluded - since the petitioner itself has taken time, after issuance of notices for filing reply, the delay cannot be attributed to the respondent for not adjudicating show cause notices. - HC....