https://www.taxtmi.com/caselaws?id=123825 The limitation issue turned on the Explanation to Section 11A of the Central Excise Act, 1944, which excludes time only when service or issuance of the show cause notice is stayed by a court order. A stay of the levy's operation was not enough, because no order restrained issue or service of the notice. As the notice was otherwise issued beyond the normal six-month period, the statutory exclusion did not apply and the notice was time-barred. en-us Fri, 11 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 18:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123825 The limitation issue turned on the Explanation to Section 11A of the Central Excise Act, 1944, which excludes time only when service or issuance of the show cause notice is stayed by a court order. A stay of the levy's operation was not enough, because no order restrained issue or service of the notice. As the notice was otherwise issued beyond the normal six-month period, the statutory exclusion did not apply and the notice was time-barred. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123825