Excise SCNs Cannot Be Adjudicated After Prolonged Delay Despite Pending SC Case

Computer Graphics Private Limited Vs Union of India (Bombay High Court) In the case of Computer Graphics Private Limited v. Union of India, the Bombay High Court addressed two Writ Petitions challenging the delay in adjudication of show cause notices issued by the Revenue. The petitioner, a manufacturer of excisable goods including photographic color paper, graphic art film, and medical X-ray materials, held a Central Excise Registration Certificate and availed CENVAT credit for inputs, capital goods, and services under the CENVAT Credit Rules, 2004. The petitioner contended that the show caus...