https://www.taxtmi.com/caselaws?id=72413 The appeal was dismissed as the review show cause notice was issued beyond the prescribed time limit, rendering it invalid. The Tribunal concluded that the notice should be deemed issued under Section 131(5) of the Customs Act, subject to a six-month limitation period. The Tribunal did not address the validity of the stay order due to the ruling on the limitation issue and found it unnecessary to examine the merits of the demand of duty. en-us Mon, 18 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72413 The appeal was dismissed as the review show cause notice was issued beyond the prescribed time limit, rendering it invalid. The Tribunal concluded that the notice should be deemed issued under Section 131(5) of the Customs Act, subject to a six-month limitation period. The Tribunal did not address the validity of the stay order due to the ruling on the limitation issue and found it unnecessary to examine the merits of the demand of duty. Case-Laws Central Excise Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72413