Limitation for review notices under excise law turns on whether the notice would alter assessment and create a fresh duty levy.

A review show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 was examined on limitation. Because the notice sought to review the Appellate Collector's order and, in substance, to alter the basis of assessment under Section 4, it would have resulted in a fresh levy of duty. On that footing, the third proviso to Section 36(2) required the review to be initiated within six months. The notice having been issued after that period, it was treated as time-barred and discharged.

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Issues: Whether the review show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 was barred by limitation.

Analysis: The notice was issued to review the order of the Appellate Collector and, in substance, sought to alter the basis of assessment under Section 4 of the Central Excises and Salt Act, 1944. Since such a notice would result in a levy of duty, the applicable period of review under the third proviso to Section 36(2) was six months. The notice was issued beyond that period.

Conclusion: The notice was held to be hit by limitation and was discharged.

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