https://www.taxtmi.com/caselaws?id=43273 The court dismissed the petition challenging show cause notices issued under Section 11A of the Central Excises and Salt Act, 1944. It clarified the interpretation of Section 11A(1) and the application of its proviso, emphasizing the conditions for invoking the extended period of limitation. The court advised the petitioner to address jurisdiction and legality concerns through statutory remedies before court intervention, granting a three-month window for such actions. The petition was dismissed, with directions for the authority to proceed lawfully. en-us Thu, 26 Mar 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43273 The court dismissed the petition challenging show cause notices issued under Section 11A of the Central Excises and Salt Act, 1944. It clarified the interpretation of Section 11A(1) and the application of its proviso, emphasizing the conditions for invoking the extended period of limitation. The court advised the petitioner to address jurisdiction and legality concerns through statutory remedies before court intervention, granting a three-month window for such actions. The petition was dismissed, with directions for the authority to proceed lawfully. Case-Laws Central Excise Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43273