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    <title>2020 (12) TMI 619 - DELHI HIGH COURT</title>
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    <description>The Court disposed of the case by directing the exclusion of a specific period for computing the limitation for issuing a show cause notice under Section 73(1) of the Finance Act. The judgment clarified the jurisdiction of Central Excise Officers of DGCEI and the validity of notices issued under Section 14 of the CE Act. The review petition seeking to review the judgment was dismissed. The Court emphasized cooperation in the investigation, clarified the scope of documents to be provided, and provided guidance on the computation of the limitation period for issuing a Show Cause Notice.</description>
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