https://www.taxtmi.com/caselaws?id=40437 Interpretation of the limitation provision in section 40 emphasises that subsection (2) bars suits, prosecutions or other legal proceedings without qualification as to the person, and that the phrase anything done or ordered to be done encompasses acts and illegal omissions under the General Clauses Act; as applied to violations concerning defective banderols, unbanderolled goods and deficient stock records aimed at evasion of excise duty, those prosecutions were held to be time-barred and therefore could not be entertained, resulting in dismissal of the appeal. en-us Tue, 08 Aug 1972 00:00:00 +0530 Mon, 19 Jan 2026 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40437 Interpretation of the limitation provision in section 40 emphasises that subsection (2) bars suits, prosecutions or other legal proceedings without qualification as to the person, and that the phrase anything done or ordered to be done encompasses acts and illegal omissions under the General Clauses Act; as applied to violations concerning defective banderols, unbanderolled goods and deficient stock records aimed at evasion of excise duty, those prosecutions were held to be time-barred and therefore could not be entertained, resulting in dismissal of the appeal. Case-Laws Central Excise Tue, 08 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40437