https://www.taxtmi.com/caselaws?id=166585 Limitation for raising an excise duty demand under Rule 10 of the Central Excise Rules, 1944 must be computed strictly according to the statute, and it cannot be postponed because the Department is awaiting a related High Court judgment or its copy. The Tribunal held that where the valuation issue was not before the High Court and the judgment had already been pronounced in open court, the Department could not claim ignorance of its effect. Equitable considerations could not extend the prescribed six-month period, so the demand remained time-barred and the orders setting it aside were left undisturbed. en-us Sat, 28 May 1983 00:00:00 +0530 Fri, 10 Oct 2014 17:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166585 Limitation for raising an excise duty demand under Rule 10 of the Central Excise Rules, 1944 must be computed strictly according to the statute, and it cannot be postponed because the Department is awaiting a related High Court judgment or its copy. The Tribunal held that where the valuation issue was not before the High Court and the judgment had already been pronounced in open court, the Department could not claim ignorance of its effect. Equitable considerations could not extend the prescribed six-month period, so the demand remained time-barred and the orders setting it aside were left undisturbed. Case-Laws Central Excise Sat, 28 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166585