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    <title>1991 (12) TMI 183 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the time-barred status of the show cause notice issued by the Central Government to review the Appellate Collector&#039;s order. The Tribunal determined that the notice exceeded the six-month time limit specified in the third proviso to erstwhile Section 36(2) of the Central Excises &amp;amp; Salt Act, 1944. The judgment emphasized the significance of adhering to time limits for issuing show cause notices in cases involving the revision of assessable values under the Act.</description>
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    <pubDate>Tue, 03 Dec 1991 00:00:00 +0530</pubDate>
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      <title>1991 (12) TMI 183 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83662</link>
      <description>The Tribunal dismissed the appeal, upholding the time-barred status of the show cause notice issued by the Central Government to review the Appellate Collector&#039;s order. The Tribunal determined that the notice exceeded the six-month time limit specified in the third proviso to erstwhile Section 36(2) of the Central Excises &amp;amp; Salt Act, 1944. The judgment emphasized the significance of adhering to time limits for issuing show cause notices in cases involving the revision of assessable values under the Act.</description>
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      <pubDate>Tue, 03 Dec 1991 00:00:00 +0530</pubDate>
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