https://www.taxtmi.com/caselaws?id=74658 The Tribunal applied the binding Five Member Bench ruling that the limitation for a review notice under section 11A of the Central Excises & Salt Act, 1944 ran from 1-7-1978, when the relevant amendment came into force. On that basis, the review notice dated 10-11-1980 was issued after the prescribed six-month period and was therefore barred by limitation. The objection of the respondent succeeded, and the challenged review proceedings could not be sustained. en-us Fri, 06 Jun 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74658 The Tribunal applied the binding Five Member Bench ruling that the limitation for a review notice under section 11A of the Central Excises & Salt Act, 1944 ran from 1-7-1978, when the relevant amendment came into force. On that basis, the review notice dated 10-11-1980 was issued after the prescribed six-month period and was therefore barred by limitation. The objection of the respondent succeeded, and the challenged review proceedings could not be sustained. Case-Laws Central Excise Fri, 06 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74658