https://www.taxtmi.com/caselaws?id=42957 In revisional excise proceedings, the limitation scheme of the original demand provision was treated as applicable according to the nature of the alleged non-levy or short-levy, and the show cause notice was not quashed as time-barred because the limitation question would arise on an actual order levying or enhancing duty. The notices were also not invalid merely because the approved price list had not been modified or the wholesale cash price was not expressly stated. Disputed allegations of misstatement, suppression, related person status, arm's length dealing, and legal mala fides were held unsuitable for determination at the notice stage and were left to the statutory authority. en-us Thu, 16 Aug 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42957 In revisional excise proceedings, the limitation scheme of the original demand provision was treated as applicable according to the nature of the alleged non-levy or short-levy, and the show cause notice was not quashed as time-barred because the limitation question would arise on an actual order levying or enhancing duty. The notices were also not invalid merely because the approved price list had not been modified or the wholesale cash price was not expressly stated. Disputed allegations of misstatement, suppression, related person status, arm's length dealing, and legal mala fides were held unsuitable for determination at the notice stage and were left to the statutory authority. Case-Laws Central Excise Thu, 16 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42957