Case Law Details
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 included:
(a) Quashing the show cause cum demand notice issued on 14th February 1997. (b) Directing the respondents to refund the INR 10,69,666/- deposited by the petitioner under protest. (c) Seeking a writ of Prohibition to restrain further proceedings. (d) Requesting interim reliefs during the pendency of the petition.
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