https://www.taxtmi.com/caselaws?id=93465 Duty demand on loudspeakers mounted in wooden or plastic cabinets was challenged on limitation under Section 11A of the Central Excise Act, 1944. The Tribunal stated that a show cause notice issued beyond six months from the relevant period could not be saved by the one-year review period under Section 35E(8), because that review provision does not enlarge the limitation for issuing a demand notice. As the proviso to Section 11A was not invoked, the extended period was unavailable, and the demand was treated as time-barred and set aside without examining the merits. en-us Wed, 03 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93465 Duty demand on loudspeakers mounted in wooden or plastic cabinets was challenged on limitation under Section 11A of the Central Excise Act, 1944. The Tribunal stated that a show cause notice issued beyond six months from the relevant period could not be saved by the one-year review period under Section 35E(8), because that review provision does not enlarge the limitation for issuing a demand notice. As the proviso to Section 11A was not invoked, the extended period was unavailable, and the demand was treated as time-barred and set aside without examining the merits. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93465