https://www.taxtmi.com/caselaws?id=42865 The expression "other legal proceeding" in section 40(2) of the Central Excises and Salt Act, 1944 was construed ejusdem generis with "suit" and "prosecution", both being court proceedings. On that reading, departmental adjudication for duty and imposition of penalty did not fall within the six-month limitation period then prescribed. The statutory time-bar therefore did not apply to the impugned departmental proceedings, and the limitation objection failed; the adjudication and penalty were upheld. en-us Fri, 25 Jan 1991 00:00:00 +0530 Sat, 19 Jul 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42865 The expression "other legal proceeding" in section 40(2) of the Central Excises and Salt Act, 1944 was construed ejusdem generis with "suit" and "prosecution", both being court proceedings. On that reading, departmental adjudication for duty and imposition of penalty did not fall within the six-month limitation period then prescribed. The statutory time-bar therefore did not apply to the impugned departmental proceedings, and the limitation objection failed; the adjudication and penalty were upheld. Case-Laws Central Excise Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42865