https://www.taxtmi.com/caselaws?id=85458 For limitation under Section 11A, only a statutorily compliant show cause notice specifying the demand can be relied upon; earlier departmental letters that merely called for record maintenance or payment, without quantifying liability, could not be treated as part of the notice or as its substitute. In the absence of a valid notice covering the disputed period, the demand beyond six months was time barred, and the appellate finding that the demand was unsustainable was upheld. en-us Mon, 20 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85458 For limitation under Section 11A, only a statutorily compliant show cause notice specifying the demand can be relied upon; earlier departmental letters that merely called for record maintenance or payment, without quantifying liability, could not be treated as part of the notice or as its substitute. In the absence of a valid notice covering the disputed period, the demand beyond six months was time barred, and the appellate finding that the demand was unsustainable was upheld. Case-Laws Central Excise Mon, 20 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85458