2024 (8) TMI 1550

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.... both sides, this Writ Petition is taken up and disposed of at the stage of admission itself. 2.Mr.Rajnish Pathiyil, learned Senior Panel Counsel, takes notice for the respondent. 3. This Writ Petition has been filed challenging the impugned Show Cause Notice No.131/2022-Gr-4 in F.No.S.Misc 131/2022-Gr-4 dated 28.09.2022 and forbearing the respondent from adjudicating the show cause notice dated....

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....eedings in respect of the impugned show cause notice only in June 2024, after the cross examination was allowed by the Tribunal in May,2023 and prior thereto, there was no communication by the respondent. There is no reason whatsoever which prevented the proper officer from determining the amount of duty or interest within the period of one year as provided under Section 28(9) of the Act. Hence, t....