https://www.taxtmi.com/caselaws?id=40694 Rule 40 of the Central Excise Rules, 1944 permits a demand only where unmanufactured tobacco is received without a valid permit or transport document showing duty payment; because the notice did not clearly establish invalid permits or a proper statutory contravention, it lacked jurisdiction. Section 40(2) of the Central Excises and Salt Act imposed a six-month bar on legal proceedings, and the notice was treated as time-barred because it was issued after that period in relation to an earlier alleged non-payment of duty. en-us Thu, 09 Aug 1979 00:00:00 +0530 Mon, 12 Aug 2024 14:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40694 Rule 40 of the Central Excise Rules, 1944 permits a demand only where unmanufactured tobacco is received without a valid permit or transport document showing duty payment; because the notice did not clearly establish invalid permits or a proper statutory contravention, it lacked jurisdiction. Section 40(2) of the Central Excises and Salt Act imposed a six-month bar on legal proceedings, and the notice was treated as time-barred because it was issued after that period in relation to an earlier alleged non-payment of duty. Case-Laws Central Excise Thu, 09 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40694