https://www.taxtmi.com/caselaws?id=43296 A wrong citation of Rule 10 in a show cause notice does not, by itself, invalidate excise proceedings where the substantive power to levy duty exists. The more material issue is limitation under Section 11A of the Central Excise Act, 1944: where the demand covers an earlier period and the notice is issued later, the demand may be time-barred unless the proviso to Section 11A(1) applies. Because limitation was not properly examined, the matter was remitted for fresh consideration after the assessee was allowed to file an explanation. en-us Tue, 12 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 11:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43296 A wrong citation of Rule 10 in a show cause notice does not, by itself, invalidate excise proceedings where the substantive power to levy duty exists. The more material issue is limitation under Section 11A of the Central Excise Act, 1944: where the demand covers an earlier period and the notice is issued later, the demand may be time-barred unless the proviso to Section 11A(1) applies. Because limitation was not properly examined, the matter was remitted for fresh consideration after the assessee was allowed to file an explanation. Case-Laws Central Excise Tue, 12 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43296