https://www.taxtmi.com/caselaws?id=80166 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by M/s. Industrial Gases (Bihar) Ltd. against a review show cause notice issued by the Government of India due to being time-barred under Section 36(2) of the Central Excises and Salt Act, 1944. The Tribunal found that the notice, issued in July 1981, exceeded the limitation period and did not relate to matters warranting an extended limitation period. Consequently, the appeal was dismissed solely on the basis of being time-barred, without considering the substantive merits of the case. en-us Mon, 24 Jul 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80166 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by M/s. Industrial Gases (Bihar) Ltd. against a review show cause notice issued by the Government of India due to being time-barred under Section 36(2) of the Central Excises and Salt Act, 1944. The Tribunal found that the notice, issued in July 1981, exceeded the limitation period and did not relate to matters warranting an extended limitation period. Consequently, the appeal was dismissed solely on the basis of being time-barred, without considering the substantive merits of the case. Case-Laws Central Excise Mon, 24 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80166