SCN issued after keeping in call book for unduly long period is not valid

Apollo Tyres Ltd. Vs Union of India (Gujarat High Court)

It is undisputed fact that the issue involved in the impugned Show Cause Notices had earlier raised with respect to the petitioner’s operation in Kerala. The said dispute stood resolved in favour of the petitioner by order dated 08.02.2005 passed by the CESTAT, Bangalore. It also emerges that it is undisputed fact that it only after filing of the present petition, the concerned respondent has resurrected the dormant impugned Show Cause Notice from call book and issued communication dated 03.

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