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    <title>1991 (5) TMI 167 - CEGAT, NEW DELHI</title>
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    <description>Section 11A limitation is computed from the date of removal of the goods, and a show cause notice that appears to exceed six months must still be tested against any period excluded by law. Where a High Court status quo order was in force, it was treated as restraining the Department from proceeding with classification and from issuing a notice inconsistent with that order. The period during which the order operated was therefore excluded under the explanation to Section 11A, making the notice dated 17 June 1987 within time and validating the Assistant Collector&#039;s jurisdiction to issue it.</description>
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    <pubDate>Wed, 29 May 1991 00:00:00 +0530</pubDate>
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      <title>1991 (5) TMI 167 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81349</link>
      <description>Section 11A limitation is computed from the date of removal of the goods, and a show cause notice that appears to exceed six months must still be tested against any period excluded by law. Where a High Court status quo order was in force, it was treated as restraining the Department from proceeding with classification and from issuing a notice inconsistent with that order. The period during which the order operated was therefore excluded under the explanation to Section 11A, making the notice dated 17 June 1987 within time and validating the Assistant Collector&#039;s jurisdiction to issue it.</description>
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      <pubDate>Wed, 29 May 1991 00:00:00 +0530</pubDate>
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