Special limitation for revisional notices on short-levy allegations prevails over general wording of correctness or propriety.

A revisional notice under Section 36(2) that, in substance, concerns alleged short-levy, non-levy, or erroneous refund of excise duty is governed by the special limitation in the third proviso, not the general one-year period in the second proviso. The operative character of the notice is determined by reading it with the appellate order sought to be revised, and general wording about correctness, legality, or propriety does not remove it from the special category. On the text stated, notices issued beyond six months from the appellate orders were treated as time-barred and invalid.

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Issues: Whether the Central Government's show-cause notices seeking revision of the appellate orders were governed by the third proviso to Section 36(2) of the Central Excises and Salt Act, 1944 and were therefore barred by limitation.

Analysis: The revisional power under Section 36(2) is couched in wide terms for examining correctness, legality or propriety of orders passed under Sections 35 and 35A. The second proviso provides a general one-year period, but the third proviso carves out a special category where the opinion is that excise duty has not been levied, has been short-levied, or has been erroneously refunded. In that situation, the shorter period applies. The notices, when read with the appellate orders they sought to revise, in substance related to alleged short-levy of duty. Mere use of general words such as correctness, legality, or propriety in the notices could not take the case out of the special proviso. The special limitation accordingly governed the notices.

Conclusion: The notices were covered by the third proviso to Section 36(2) and, having been issued after expiry of six months from the appellate orders, were barred by limitation and invalid.

Final Conclusion: The writ petition succeeded and the impugned show-cause notices were quashed.

Ratio Decidendi: Where a revisional notice, read with the order sought to be revised, in substance concerns short-levy or non-levy of duty, the special limitation attached to that category applies and cannot be displaced by framing the notice in general terms of correctness, legality, or propriety.

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