DHARMANANDAN DIAMONDS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is before this Court seeking to question the delayed adjudication of the show cause notice dated 18.10.2013 with the following prayer:

(2.) We have heard the learned advocate, Mr.Hardik Modh and on an advance notice given to the learned Additional Solicitor General of India, Mr.Devang Vyas.

(3.) Noticing the decision rendered in case of Siddhi Vinayak Syntex Private Limited vs. Union of India , reported in 2017 (253) ELT 455 (Guj.) [(Affirmed in 2018 (362) ELT A122 (SC)] and the decision rendered in case of Parimal Textiles Engineers Ltd. And Ors vs. Union of India , reported in 2018 (8) GSTL 361 (Guj.) confirmed by the Apex Court as also the decision of this Court in case of Adani Ports and Special Economic Zone Ltd. Vs. Union of India rendered in Special Civil Application No.9671 of 2019 dtd. 26.02.2021, let Notice for final disposal be issued, returnable on 25.11.2021.