https://www.taxtmi.com/caselaws?id=311629 Where a special statute prescribes a one-year limitation for prosecuting excise offences, prosecution cannot be instituted after expiry of that period unless the statutory conditions for special sanction are satisfied. The time spent in obtaining special sanction of the State Government is not excludable under the CrPC exclusion rule when that sanction is not a precondition for launching prosecution, but only permission to proceed after limitation has run. Cognizance also cannot be sustained under the residuary power to extend limitation unless the court records the requisite satisfaction that the delay is explained or that extension serves the interests of justice; absent such satisfaction, the proceedings are time-barred. en-us Mon, 05 Jan 1981 00:00:00 +0530 Fri, 05 Jan 2024 11:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311629 Where a special statute prescribes a one-year limitation for prosecuting excise offences, prosecution cannot be instituted after expiry of that period unless the statutory conditions for special sanction are satisfied. The time spent in obtaining special sanction of the State Government is not excludable under the CrPC exclusion rule when that sanction is not a precondition for launching prosecution, but only permission to proceed after limitation has run. Cognizance also cannot be sustained under the residuary power to extend limitation unless the court records the requisite satisfaction that the delay is explained or that extension serves the interests of justice; absent such satisfaction, the proceedings are time-barred. Case-Laws Central Excise Mon, 05 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311629