Inordinate delay in adjudication of show cause notice not sustainable

JCBL Limited Vs Principal Commissioner (Punjab & Haryana High Court) Held that impugned show cause notice cannot sustain as there has been an inordinate delay in adjudication of the same. Facts- The petitioner was engaged in fabricating the bodies on chassis received from manufacturers of chassis. After carrying out the activity of body building, petitioner was clearing the same as motor vehicles on payment of excise duty. Petitioner was also receiving chassis for fabrication of bodies from independent/private owners of the chassis. After manufacturing the bodies on such chassis, petitione...