https://www.taxtmi.com/caselaws?id=81325 For invoking the extended limitation under Section 11A, the show cause notice had to be issued by the authority authorised under the amended statute and be valid when it became operative by service. Because the notice was signed before the amendment but served only after it took effect, the Superintendent lacked statutory competence at the relevant time. That defect was jurisdictional, so the notice was a nullity. The demand and penalty founded on it could not be sustained, and the proceedings were void ab initio. en-us Wed, 08 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81325 For invoking the extended limitation under Section 11A, the show cause notice had to be issued by the authority authorised under the amended statute and be valid when it became operative by service. Because the notice was signed before the amendment but served only after it took effect, the Superintendent lacked statutory competence at the relevant time. That defect was jurisdictional, so the notice was a nullity. The demand and penalty founded on it could not be sustained, and the proceedings were void ab initio. Case-Laws Central Excise Wed, 08 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81325