https://www.taxtmi.com/caselaws?id=167144 The Collector's power to review an Assistant Collector's order was held to be subject to the limitation period under Section 11A, computed from the date of the order sought to be reviewed. The extended period in the proviso to Section 11A applies to original demands involving suppression or wilful misstatement, but it does not enlarge the time for issuing a review notice on facts already before the Department. As the notice was issued beyond six months from the original order, it was time-barred and the Collector's order founded on that notice could not stand. en-us Fri, 31 Aug 1984 00:00:00 +0530 Tue, 09 Dec 2014 12:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167144 The Collector's power to review an Assistant Collector's order was held to be subject to the limitation period under Section 11A, computed from the date of the order sought to be reviewed. The extended period in the proviso to Section 11A applies to original demands involving suppression or wilful misstatement, but it does not enlarge the time for issuing a review notice on facts already before the Department. As the notice was issued beyond six months from the original order, it was time-barred and the Collector's order founded on that notice could not stand. Case-Laws Central Excise Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167144