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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Limitation period extension enables subsequent statements to be treated as notices when grounds remain unchanged.</h1> The amendment replaces the original one-year limitation with eighteen months for issuing recovery notices under section 73, inserts a provision allowing the Central Excise Officer to serve a subsequent statement for later periods which will be deemed service of notice where the grounds relied upon are the same as in earlier notices, and revises an internal sub section cross reference to reflect the new numbering.

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