https://www.taxtmi.com/caselaws?id=80936 A review show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 was examined on limitation. Because the notice sought to review the Appellate Collector's order and, in substance, to alter the basis of assessment under Section 4, it would have resulted in a fresh levy of duty. On that footing, the third proviso to Section 36(2) required the review to be initiated within six months. The notice having been issued after that period, it was treated as time-barred and discharged. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80936 A review show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 was examined on limitation. Because the notice sought to review the Appellate Collector's order and, in substance, to alter the basis of assessment under Section 4, it would have resulted in a fresh levy of duty. On that footing, the third proviso to Section 36(2) required the review to be initiated within six months. The notice having been issued after that period, it was treated as time-barred and discharged. Case-Laws Central Excise Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80936