https://www.taxtmi.com/caselaws?id=81517 A show cause notice invoking the extended limitation period was invalid because it was issued by an officer not legally empowered to do so under the Central Excises & Salt Act, 1944. The objection was treated as a pure question of law going to the root of the matter and was allowed to be raised without fresh evidence. Proceedings founded on a notice issued by an incompetent authority could not be sustained, and the order under appeal was set aside in favour of the assessee. en-us Tue, 27 Nov 1990 00:00:00 +0530 Mon, 27 Jun 2011 12:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81517 A show cause notice invoking the extended limitation period was invalid because it was issued by an officer not legally empowered to do so under the Central Excises & Salt Act, 1944. The objection was treated as a pure question of law going to the root of the matter and was allowed to be raised without fresh evidence. Proceedings founded on a notice issued by an incompetent authority could not be sustained, and the order under appeal was set aside in favour of the assessee. Case-Laws Central Excise Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81517