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<h1>Madras High Court Rules 12-Year Delay in Excise Duty Case Violates Natural Justice, Stresses Timely Adjudication.</h1> The Madras High Court addressed a significant case involving a Show Cause Notice (SCN) related to excise duty liability, highlighting the implications of a 12-year delay in adjudication. The court focused on procedural delays and their impact on the principles of natural justice, emphasizing that such delays hinder the ability to mount an effective defense due to potential loss of evidence and witnesses. The court held that adjudication should occur within a reasonable time, typically one to two years, as per statutory provisions. This case underscores the necessity of timely adjudication to ensure fairness and efficiency in legal proceedings.