HC quashes SCN for retrieval of matter from ‘Call book’ after 16 years

IDCOL Ferro Chrome & Alloys Ltd Vs Commissioner Central Excise, Customs & Service Tax (Orissa High Court) Court is unable to find any valid explanation offered by the Department in delaying in issuing the initial SCN under Section 11A of the CE Act, 4 years after the period of demand and then, more importantly, taking 16 years to retrieve the matter from the Call Book In CCE v. Cemphar Drugs and Liniments 1989 (40) ELT 276 (SC), the Supreme Court observed as under: “In order to make the demand for duty sustainable beyond a period of six months and up to a period of 5 years in view of...