https://www.taxtmi.com/caselaws?id=40478 Proceedings to impose penalty under the Central Excises and Salt Act, 1944 were initiated after expiry of the six-month limitation prescribed for suits, prosecutions, or other legal proceedings. The limitation ran from the departmental inspection, making the delayed show-cause notice time-barred and the resulting penalty order void for want of jurisdiction. Writ relief remained available despite alternative statutory remedies because a void ab initio order cannot be sustained through appellate or revisional proceedings. The doctrine of merger could not cure the underlying jurisdictional defect. Certiorari was granted and the penalty order was set aside. en-us Tue, 25 Oct 1977 00:00:00 +0530 Sat, 08 May 2010 16:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40478 Proceedings to impose penalty under the Central Excises and Salt Act, 1944 were initiated after expiry of the six-month limitation prescribed for suits, prosecutions, or other legal proceedings. The limitation ran from the departmental inspection, making the delayed show-cause notice time-barred and the resulting penalty order void for want of jurisdiction. Writ relief remained available despite alternative statutory remedies because a void ab initio order cannot be sustained through appellate or revisional proceedings. The doctrine of merger could not cure the underlying jurisdictional defect. Certiorari was granted and the penalty order was set aside. Case-Laws Central Excise Tue, 25 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40478