https://www.taxtmi.com/caselaws?id=90273 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand, determining that the show cause notice was validly issued within the stipulated time frame under Sections 111(d) and 111(p) of the Customs Act, 1962. The Tribunal relied on legal precedents to establish that the notice dispatched before the expiry of the six-month period should be deemed as issued within the time limit. The case was remanded for a decision on the merits, emphasizing adherence to statutory timelines for issuing show cause notices in customs matters. en-us Wed, 03 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90273 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand, determining that the show cause notice was validly issued within the stipulated time frame under Sections 111(d) and 111(p) of the Customs Act, 1962. The Tribunal relied on legal precedents to establish that the notice dispatched before the expiry of the six-month period should be deemed as issued within the time limit. The case was remanded for a decision on the merits, emphasizing adherence to statutory timelines for issuing show cause notices in customs matters. Case-Laws Central Excise Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90273