https://www.taxtmi.com/caselaws?id=88152 A show cause notice under the Gold Control Act was required to be issued within six months of seizure unless a valid extension was proved under the governing proviso. The record showed the notice was served after expiry of that period, and although the notice referred to sanction for extension, no extension order or supporting material was produced despite repeated opportunities. In the absence of proof of valid extension, the notice was treated as time-barred. The resulting confiscation and penalty proceedings therefore lacked legal foundation, and the seized goods were ordered to be returned. en-us Fri, 06 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88152 A show cause notice under the Gold Control Act was required to be issued within six months of seizure unless a valid extension was proved under the governing proviso. The record showed the notice was served after expiry of that period, and although the notice referred to sanction for extension, no extension order or supporting material was produced despite repeated opportunities. In the absence of proof of valid extension, the notice was treated as time-barred. The resulting confiscation and penalty proceedings therefore lacked legal foundation, and the seized goods were ordered to be returned. Case-Laws Central Excise Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88152