Durga Trading Company And Ors Vs The Additional Director General (Adjudication) And Anr. (Delhi High Court)
In a significant legal development, the Delhi High Court has issued notice to the Department in the case of Durga Trading Company And Ors vs The Additional Director General (Adjudication) And Anr. regarding a Show Cause Notice pending adjudication for nearly 14 years.
The petitioner argues that the delay in adjudicating the Show Cause Notice violates Section 11 (A) (11) of the Central Excise Act, 1944, which mandates adjudication within six months, extendable to two years under certain conditions. The prolonged delay has led to a question of jurisdiction over the Show Cause Notice.
With the court accepting the notice and granting time for the respondent to file a counter affidavit, further proceedings on the Show Cause Notice have been stayed until the next hearing scheduled for 09.07.2024. This case highlights the importance of timely adjudication in legal proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF 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.
