https://www.taxtmi.com/caselaws?id=72671 Statutory authorisation under the amended appellate scheme permits the Collector of Central Excise to direct an officer to file an appeal against an order of the Collector (Appeals), so the Revenue's preliminary objection on maintainability failed. The excise demand was also held time-barred because limitation is tested by the law in force when proceedings are initiated, and the show-cause notice contained no allegation of wilful misstatement or suppression of facts. Without that factual foundation, the extended period could not be invoked, and the demand could not be sustained under a different provision. en-us Thu, 30 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72671 Statutory authorisation under the amended appellate scheme permits the Collector of Central Excise to direct an officer to file an appeal against an order of the Collector (Appeals), so the Revenue's preliminary objection on maintainability failed. The excise demand was also held time-barred because limitation is tested by the law in force when proceedings are initiated, and the show-cause notice contained no allegation of wilful misstatement or suppression of facts. Without that factual foundation, the extended period could not be invoked, and the demand could not be sustained under a different provision. Case-Laws Central Excise Thu, 30 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72671