https://www.taxtmi.com/caselaws?id=42142 The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner in a challenge to a show cause notice issued by the Superintendent of Central Excise and Customs for duty of excise exceeding the six-month period specified in Section 11A of the Central Excises and Salt Act, 1944. The Court held that only the Collector of Central Excise had the authority to issue such notices for periods beyond six months, deeming the notice illegal. Consequently, the notice dated 15th January, 1987, was quashed and set aside, with the petition succeeding and no costs awarded. en-us Thu, 11 Feb 1988 00:00:00 +0530 Wed, 09 Jun 2010 13:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42142 The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner in a challenge to a show cause notice issued by the Superintendent of Central Excise and Customs for duty of excise exceeding the six-month period specified in Section 11A of the Central Excises and Salt Act, 1944. The Court held that only the Collector of Central Excise had the authority to issue such notices for periods beyond six months, deeming the notice illegal. Consequently, the notice dated 15th January, 1987, was quashed and set aside, with the petition succeeding and no costs awarded. Case-Laws Central Excise Thu, 11 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42142