Limitation for review notice under excise law ran from the amendment date, making the notice time-barred.

The Tribunal applied the binding Five Member Bench ruling that the limitation for a review notice under section 11A of the Central Excises & Salt Act, 1944 ran from 1-7-1978, when the relevant amendment came into force. On that basis, the review notice dated 10-11-1980 was issued after the prescribed six-month period and was therefore barred by limitation. The objection of the respondent succeeded, and the challenged review proceedings could not be sustained.

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Issues: Whether the review notice dated 10-11-1980 proposing review of the order dated 29-11-1979 was barred by limitation.

Analysis: The Tribunal applied the binding Five Member Bench decision holding that, for the purpose of review notice, the limitation under section 11A of the Central Excises & Salt Act, 1944 was to be reckoned from the date on which the relevant amendment came into force, namely 1-7-1978. On that basis, the notice issued on 10-11-1980 was beyond the prescribed period of six months.

Conclusion: The review notice was barred by limitation and the objection of the respondent succeeded. The appeal before the Tribunal failed and stood dismissed as time-barred.

Final Conclusion: The proceedings were terminated on limitation grounds, with the challenged review notice held invalid for being issued out of time.

Ratio Decidendi: Where the governing limitation for review notice has commenced from the date the statutory amendment came into force, a notice issued beyond the prescribed period is barred by limitation and cannot be sustained.

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