https://www.taxtmi.com/caselaws?id=43124 Service of a show cause notice under section 79 of the Gold (Control) Act, 1968 had to be completed within six months of seizure unless the Collector validly extended time after giving notice and an opportunity to object. The Court applied the mandatory safeguards for extension and held that extension could not be granted mechanically. Because the notices were served after expiry of the original period and valid compliance with the extension procedure was not shown, the proceedings were invalid and the seizure could not be sustained, resulting in return of the gold. en-us Tue, 11 Dec 1990 00:00:00 +0530 Wed, 16 Jun 2010 12:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43124 Service of a show cause notice under section 79 of the Gold (Control) Act, 1968 had to be completed within six months of seizure unless the Collector validly extended time after giving notice and an opportunity to object. The Court applied the mandatory safeguards for extension and held that extension could not be granted mechanically. Because the notices were served after expiry of the original period and valid compliance with the extension procedure was not shown, the proceedings were invalid and the seizure could not be sustained, resulting in return of the gold. Case-Laws Central Excise Tue, 11 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43124