https://www.taxtmi.com/caselaws?id=425771 The court condoned a 1365-day delay in filing the appeal to ensure the correct legal position was stated, despite finding the reasons insufficient. The appeal challenged the quashing of a show cause notice under Section 73 of the Finance Act, 1994, emphasizing the need for the Central Excise Officer to compute the demanded amount before issuing a notice. The court reinstated the show cause notice, directing the respondent to reply within three weeks and adjudicate the matter on merits, with no coercive action until proceedings conclude. en-us Tue, 26 Jul 2022 00:00:00 +0530 Thu, 09 Mar 2023 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425771 The court condoned a 1365-day delay in filing the appeal to ensure the correct legal position was stated, despite finding the reasons insufficient. The appeal challenged the quashing of a show cause notice under Section 73 of the Finance Act, 1994, emphasizing the need for the Central Excise Officer to compute the demanded amount before issuing a notice. The court reinstated the show cause notice, directing the respondent to reply within three weeks and adjudicate the matter on merits, with no coercive action until proceedings conclude. Case-Laws Service Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425771