https://www.taxtmi.com/caselaws?id=74254 The Tribunal ruled that the proceedings were not validly initiated before the appointed date as the notice was received after the cutoff date. Therefore, the Central Government lacked the power of revision post the appointed date, and no action could be taken based on the notice issued before but received after the cutoff. The appeal was disposed of in favor of the respondents. en-us Thu, 02 Jun 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74254 The Tribunal ruled that the proceedings were not validly initiated before the appointed date as the notice was received after the cutoff date. Therefore, the Central Government lacked the power of revision post the appointed date, and no action could be taken based on the notice issued before but received after the cutoff. The appeal was disposed of in favor of the respondents. Case-Laws Customs Thu, 02 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74254