https://www.taxtmi.com/caselaws?id=86016 Service of a demand notice on a clearing agent does not constitute valid service on the assessee unless the agent is shown to be authorised to receive notice or contest reassessment on the assessee's behalf. In the absence of such authority, notice served on the assessee after expiry of the statutory six-month period cannot save limitation. The demand was therefore treated as time-barred, and the limitation objection was upheld. en-us Tue, 01 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86016 Service of a demand notice on a clearing agent does not constitute valid service on the assessee unless the agent is shown to be authorised to receive notice or contest reassessment on the assessee's behalf. In the absence of such authority, notice served on the assessee after expiry of the statutory six-month period cannot save limitation. The demand was therefore treated as time-barred, and the limitation objection was upheld. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86016