https://www.taxtmi.com/caselaws?id=42962 The court invalidated three show cause notices issued under Section 11A of the Central Excises & Salt Act, 1944. The first notice was time-barred, exceeding the six-month limitation period. The court ruled that duty recovery could not be sought post an exemption notification. Consequently, the corrigenda introducing allegations were dismissed, and the second and third notices were also invalidated. The court quashed the notices and accompanying memorandum, emphasizing adherence to statutory limitations and the impact of exemption notifications on duty liabilities. en-us Mon, 11 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 13:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42962 The court invalidated three show cause notices issued under Section 11A of the Central Excises & Salt Act, 1944. The first notice was time-barred, exceeding the six-month limitation period. The court ruled that duty recovery could not be sought post an exemption notification. Consequently, the corrigenda introducing allegations were dismissed, and the second and third notices were also invalidated. The court quashed the notices and accompanying memorandum, emphasizing adherence to statutory limitations and the impact of exemption notifications on duty liabilities. Case-Laws Central Excise Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42962