Limitation under Central Excise law cannot be extended by review proceedings when a demand notice is issued late.

Duty demand on loudspeakers mounted in wooden or plastic cabinets was challenged on limitation under Section 11A of the Central Excise Act, 1944. The Tribunal stated that a show cause notice issued beyond six months from the relevant period could not be saved by the one-year review period under Section 35E(8), because that review provision does not enlarge the limitation for issuing a demand notice. As the proviso to Section 11A was not invoked, the extended period was unavailable, and the demand was treated as time-barred and set aside without examining the merits.

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Issues: Whether the duty demand on loudspeakers mounted in wooden or plastic cabinets was barred by limitation under Section 11A of the Central Excise Act, 1944, and whether proceedings under Section 35E(8) of the Central Excise Act, 1944 could extend the time for issuing the demand notice.

Analysis: The demand was raised by a show cause notice issued beyond six months from the relevant period. The Tribunal held that the one-year period prescribed for review under Section 35E(8) could not be used to enlarge the limitation for issuance of a demand under Section 11A. As the proviso to Section 11A had not been invoked, the extended period was unavailable.

Conclusion: The demand was barred by limitation and was set aside; the appeal succeeded on this ground without examination of the merits.

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