https://www.taxtmi.com/caselaws?id=40939 A revisional notice under Section 36(2) that, in substance, concerns alleged short-levy, non-levy, or erroneous refund of excise duty is governed by the special limitation in the third proviso, not the general one-year period in the second proviso. The operative character of the notice is determined by reading it with the appellate order sought to be revised, and general wording about correctness, legality, or propriety does not remove it from the special category. On the text stated, notices issued beyond six months from the appellate orders were treated as time-barred and invalid. en-us Thu, 17 Apr 1980 00:00:00 +0530 Tue, 18 May 2010 11:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40939 A revisional notice under Section 36(2) that, in substance, concerns alleged short-levy, non-levy, or erroneous refund of excise duty is governed by the special limitation in the third proviso, not the general one-year period in the second proviso. The operative character of the notice is determined by reading it with the appellate order sought to be revised, and general wording about correctness, legality, or propriety does not remove it from the special category. On the text stated, notices issued beyond six months from the appellate orders were treated as time-barred and invalid. Case-Laws Central Excise Thu, 17 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40939