2024-VIL-505-ORI-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Inordinate delay in adjudication of Show Cause Notice - Notice for personal hearing after lapse of about 10 years from the date of issuance of show cause notice and passing of final Order-in-Original after a period of 15 years – Maintainability of writ petition – HELD - The notices for personal hearing are contrary to the mandate of Section 11A of the Central Excise Act, 1944 and thus, the adjudication of the show cause notice is barred by limitation. Keeping the show cause notice pending for a period of more than 9 years is contrary to the mandate of Section 11A(11) of the Central Excise Act, 1944 and, thereby, unreasonable, arbitrary, oppressive and violative of Article 14 of the Constitution of India – there is no iota of doubt that the petitioner has raised the question of limitation by filing show cause reply, but the Order-in-Original passed by the authority has not spelt about the question raised with regard to limitation, though the same has been urged before the authority concerned - It is well settled in law that inordinate delay in adjudication of a show cause notice is fatal to its validity - since there is statutory infraction of adjudicating the dispute, inasmuch as, after long lapse of time of more than 15 years and without giving any reason to the objections raised by the petitioner in the show cause reply with regard to limitation, it does not deem it proper to relegate the petitioner to the forum for adjudication under Section 35-B of the Act. It is made clear that if with the knowledge of the authority the amalgamation has been made, pursuant to the order of this Court in a COPET case, after long lapse of the period prescribed under Section 11A of the Act, two proceedings cannot continue by issuance of notice of show cause - demand made in the show cause notice cannot be sustained in the eye of law and the same is quashed – the writ petition is allowed
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