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Excise Duty

SCN to be adjudicated within a reasonable time period for declaring it to be valid

Case Law Details

Case Name
CNH Industrial (India) Private Limited Vs Union of India (Bombay High Court)
Date of Judgement/Order
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CNH Industrial (India) Private Limited Vs Union of India (Bombay High Court) Conclusion: While issuing the Show-Cause notice, it was duty of Adjudicating Authority to take the said Show-Cause notice to its logical conclusion by adjudicating upon the said Show-Cause Notice within a reasonable period of time. Assessee could not be made to suffer on the gross delay on the part of the Respondent. Held:  Respondent No.2-Commissioner issued a show cause notice dated 17th February, 2006 to the CNH Industrial (India) Private Limited for recovery of Rs.6,52,64,433/- on the ground that the credit was ...
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