Held - Where show cause notices were issued but adjudicating order has not been passed for such a long period, in this case almost 25 years, such show cause notices cannot be kept pending. Such delayed adjudication wholly attributable to the revenue would be in contravention of procedural fairness and thus violative of the principles of natural justice. The action, which is unfair, and in violation of principles of natural justice cannot be su.....

Held - This Court in case of The Bombay Dyeing and Manufacturing Company Limited Vs. Deputy Commissioner of CGST & CX (supra) after adverting to the judgment in cases of Parle International Ltd. Vs. Union of India (supra) and Reliance Industries Ltd. Vs. Union of India (supra) has held that when a show-cause notice is issued to a party, it is expected that the same would be taken to its logical conclusion within a reasonable period so that.....

Held - It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of the Show-Cause Notice. The Respondent having issued the Show-Cause notice, it is their duty to take the the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. In view of the the gross delay on the part of the Responden.....

Held - On facts and in the circumstances, we are satisfied that the proceedings arising out of the impugned show-cause notice having remained dormant for about fourteen years since hearing was given to the petitioners, it should not be allowed to be carried forward further in the absence of a satisfactory explanation.

We are also not persuaded, at this distance of time, to agree with Mr. Jetly that the respondents should be granted liber.....

Held - In effect, the attempt to revive the proceeding after 18 years appears to contrary to the circulars issued generally by the Department for expeditious disposal of the SCNs. No convincing explanation is offered as to why the Department sat over the matter for 18 years. Except saying that they decided on 13th June, 2016 to revive the case in terms of the Board’s Circular dated 8th April 2016, there is no convincing answer for the inordi.....

Held - In the case of Siddhi Vinayak Syntex Pvt. Ltd., this Court extensively examined the maintainability of writ petition in wake of the existence of alternative remedy, where there was a delay of adjudication of show cause notice after 17 years. The department's contention was that the show cause notice remained undecided as it had been consigned to call book in view of CBEC Circular 162/73/95-CX dated 14.12.1995 to await outcome of a simil.....