Rajesh Bindal, J.

1. This order will dispose of two writ petitions bearing CWP Nos. 10530 and 10707 of 2017, involving identical issues.

2. Civil Writ Petition No. 10530 of 2017 has been filed challenging show cause notices dated 27.12.2001 (Annexure P-1), 28.8.2002 (Annexure P-2), 3.1.2003 (Annexure P-3), 2.4.2003 (Annexure P-4), 4.8.2003 (Annexure P-5).

3. In Civil Writ Petition No. 10707 of 2017, challenge has been made to show cause notice dated 13.9.2006 (Annexure P-1).

4. Challenge has also been made to circular dated 29.9.2016 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise & Customs, New Delhi, in both the writ petitions.

5. Learned counsel for the petitioner primarily argued that proceedings in the case in hand deserve to be quashed only on account of inordinate delay in disposal thereof. Show cause notices were issued way back in the years 2001, 2002, 2003 and 2006. Thereafter, the department remained silent. The reasons assigned in the notice was regarding audit objection raised by the AG (Audit), Shimla, pertaining to the year 2000-01. Section 11A of the Central Excise Act, 1944 (for short, 'the Act'), deals with recovery of duty