Court Quashes Show Cause Notice Due to Excessive Delay, Violating Central Excise Act; Directs Appeal to Tribunal.

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....The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held that the delay of over 9 years in notifying the petitioner about the proceedings and issuing personal hearing notices after 10 years from the show cause notice date violated Section 11A of the Central Excise Act, 1944. The court emphasized that such delays are fatal to the validity of the notice and cause prejudice. Referring to a previous case, the court dismissed the writ petition and directed the petitioner to appeal before the appellate tribunal. Consequently, the court quashed the show cause notice and the Order-in-Original issued after the prolonged delay, allowing the writ petition.....