HC Quashes 25-Year-Old Show Cause Notice, Grants Refund with Interest

EPL Ltd. Vs Union of India (Bombay High Court) Introduction: In a significant ruling, the Bombay High Court has quashed a show cause notice that was issued 25 years ago by the Commissioner of Central Excise, Mumbai-III. The case, titled EPL Ltd. vs. Union of India, revolved around the inordinate delay in adjudicating the notice and the inability to locate the case records. This article delves into the details of the case and its implications. The Petitioner’s Prayers The petitioner, EPL Ltd., filed a writ petition under Article 226 of the Constitution seeking several reliefs. These inclu...