https://www.taxtmi.com/caselaws?id=167240 A show cause notice for short levy must disclose the precise statutory basis, differential duty and supporting material; a materially vague and defective notice is not the valid notice for limitation. Because the original notice lacked these particulars and the revised notice first properly set out the allegations and evidence, the six-month limitation period ran from the revised notice dated 7-3-1981. The demand was therefore confined to that period, extended limitation was not established, and no penalty was sustained. The revenue challenge failed and the order was upheld. en-us Thu, 13 Dec 1984 00:00:00 +0530 Fri, 12 Dec 2014 14:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167240 A show cause notice for short levy must disclose the precise statutory basis, differential duty and supporting material; a materially vague and defective notice is not the valid notice for limitation. Because the original notice lacked these particulars and the revised notice first properly set out the allegations and evidence, the six-month limitation period ran from the revised notice dated 7-3-1981. The demand was therefore confined to that period, extended limitation was not established, and no penalty was sustained. The revenue challenge failed and the order was upheld. Case-Laws Central Excise Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167240