https://www.taxtmi.com/caselaws?id=216298 The appeal challenged the quashing of a show cause notice issued by the Collector, Customs & Central Excise, Indore, on grounds of exceeding the statutory six-month period. The court clarified that "given" in Section 110(2) does not equate to "served," emphasizing timely issuance over service. Sending notice by registered post within six months complies with the law, even if received later. The court overturned the initial ruling, ruling in favor of the appellants, setting aside the order that annulled the show cause notice, with no costs awarded. en-us Fri, 28 Jan 2011 00:00:00 +0530 Wed, 05 Sep 2012 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216298 The appeal challenged the quashing of a show cause notice issued by the Collector, Customs & Central Excise, Indore, on grounds of exceeding the statutory six-month period. The court clarified that "given" in Section 110(2) does not equate to "served," emphasizing timely issuance over service. Sending notice by registered post within six months complies with the law, even if received later. The court overturned the initial ruling, ruling in favor of the appellants, setting aside the order that annulled the show cause notice, with no costs awarded. Case-Laws Customs Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216298