https://www.taxtmi.com/caselaws?id=41459 Section 40(2) of the Central Excises and Salt Act was applied to proceedings for duty and penalty arising from illegal removal without payment of duty, including statutory infractions and omissions. The cause of action was treated as accruing when the department detected the alleged evasion during a surprise check and gained knowledge of the default. Because the show cause notice was issued more than six months later, the initiation of proceedings was held to be beyond the statutory limitation period, and the levy of duty and penalty could not stand. en-us Wed, 30 Jul 1980 00:00:00 +0530 Thu, 03 Jun 2010 14:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41459 Section 40(2) of the Central Excises and Salt Act was applied to proceedings for duty and penalty arising from illegal removal without payment of duty, including statutory infractions and omissions. The cause of action was treated as accruing when the department detected the alleged evasion during a surprise check and gained knowledge of the default. Because the show cause notice was issued more than six months later, the initiation of proceedings was held to be beyond the statutory limitation period, and the levy of duty and penalty could not stand. Case-Laws Central Excise Wed, 30 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41459