2024 (12) TMI 1044

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....B. Mishra, a/w Ms Sangeeta Yadav,. PC:- 1. Heard learned counsel for the parties. 2. This Petition challenges show cause notices dated 2 May 2008 and 22 September 2009 culminating into order in original dated 31 January 2024 along with corrigendum dated 9 February 2024. The delay in adjudication of the show cause notices is approximately 15 years. The reason given for the delay as recorded in....

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....may not be the correct approach. Even in the absence of any circular, the fact that the show cause notice is not being adjudicated on account of transfer to the call book same ought to have been informed to the Petitioners by following the principle of natural justice. The master circular 2017 only clarify this position and therefore, even prior to 2017 we have observed in various cases referred t....

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..... Union of India 2017 (354) E.L.T. 365 (Bom.), Union of India vs. Premier Ltd. 2018 (360) E.L.T. A181 (S.C.), Raymond Ltd. vs. Union of India 2019 (368) E.L.T. 481 (Bom.), Parle International Limited vs. Union of India and others 2020 (11) TMI 842 (Bom.), Siddhi Vinayak Syntex Pvt. Ltd. vs. Union of India and others 2017 (352) E.L.T. 455 (Guj.), Reliance Transport & Travel Pvt. Ltd. vs. Union of I....

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....of India 2018 (12) GSTL 290 (Bom.), Godrej and Boyce Mfg. Co. Ltd vs. Union of India 2022 (9) TMI 318 (Bom), EPL Ltd vs. Union of India and others 2023 (9) TMI 15 (Bom), Shreenathji Logistics vs. Union of India and others 2022 (11) TMI 709 (Bom), Nizam Sugar Factory vs. Collector of Central Excise, A.P. 2006 (197) E.L.T. 465 (S.C.), Dharampal Lalchand Chug vs. Commissioner of C.Ex., Nashik 2015 (3....