Remand order of de novo adjudication passed after 18 years unsustainable

K.L. Hakkim Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that remand order of de novo adjudication being passed after 18 years is liable to be set aside as department failed to explain the humongous delay. Facts- It was noticed that during the years 1984-85 and 1985-86, the appellant made clearances without accounting for the same and without paying central excise duty. Accordingly, it was found that the appellant was liable to pay duty of Rs.17,96,241/-. Show cause notice dt. 05.05.1989 was issued to them proposing to demand duty, interest and for imposing...