https://www.taxtmi.com/caselaws?id=43241 A show cause notice demanding differential excise duty was examined for limitation under Section 11A of the Central Excises and Salt Act, 1944. The notice related to duty for 4 August 1976 to 31 December 1976 but was issued only on 24 May 1983, placing it beyond the prescribed period. The text notes that even if the proviso to Section 11A applied, the notice was still issued after the expiry of five years. The legal point stated is that a demand notice issued beyond the statutory limitation period under Section 11A cannot be sustained and is liable to be quashed. en-us Mon, 25 Mar 1991 00:00:00 +0530 Thu, 17 Jun 2010 09:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43241 A show cause notice demanding differential excise duty was examined for limitation under Section 11A of the Central Excises and Salt Act, 1944. The notice related to duty for 4 August 1976 to 31 December 1976 but was issued only on 24 May 1983, placing it beyond the prescribed period. The text notes that even if the proviso to Section 11A applied, the notice was still issued after the expiry of five years. The legal point stated is that a demand notice issued beyond the statutory limitation period under Section 11A cannot be sustained and is liable to be quashed. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43241