Case Law Details
Durga Trading Company And Ors Vs The Additional Director General (Adjudication) And Anr. (Delhi High Court)
1. Petitioner impugns notice of hearing dated 08.04.2024 whereby petitioner has been called for a personal hearing on a Show Cause Notice dated 03.09.2010.
2. Learned counsel submits that adjudication of the Show Cause Notice is highly belated and now barred under Section 11 (A) (11) of Central Excise Act, 1944 which mandates that Show Cause Notice should be adjudicated within a period of six months and in certain circumstances within the extended period of two years where it is possible to do so.
3. He further submits that since the Show Cause Notice has not been adjudicated for nearly 14 years, the jurisdiction to adjudicate the Show Cause Notice ceases to exist.
4. Issue notice.
5. Notice is accepted by learned counsel appearing for the respondent who prays for time to file counter affidavit.
6. Let the same be filed within four weeks. Rejoinder, if any, be filed before the next date of hearing.
7. List on 09.07.2024. In the meantime, further proceedings on the Show Cause Notice dated 03.09.2010 shall remain stayed till the next date of hearing.
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