Notices for personal hearing issued after 17 years from issue of SCN not being adjudicated deserved to be quashed

GST/EXCISE/ST/VAT: Where Commissioner issued on assessee six show cause notices under Central Excise Act but did not adjudicate same and further he after a gap of 17 years issued on assessee two notices for personal hearing in respect of above six show cause notices, giving notices for hearing after gap of 17 years was to catch assessee by surprise and prejudice a fair trial, therefore, impugned show cause notices and consequent hearing notices deserved to be quashed

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