https://www.taxtmi.com/caselaws?id=44362 A show cause notice under Rule 10 of the Central Excise Rules, 1944 issued beyond six months from the refund order was invalid where it did not expressly allege fraud, collusion, wilful misstatement or suppression of facts. The department could not rely on the extended limitation proviso without putting the assessee on notice of the specific statutory ground invoked. In the absence of such an allegation, the notice could not sustain recovery proceedings and was held time-barred and without authority. en-us Wed, 31 Jul 1996 00:00:00 +0530 Sat, 03 Jun 2023 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44362 A show cause notice under Rule 10 of the Central Excise Rules, 1944 issued beyond six months from the refund order was invalid where it did not expressly allege fraud, collusion, wilful misstatement or suppression of facts. The department could not rely on the extended limitation proviso without putting the assessee on notice of the specific statutory ground invoked. In the absence of such an allegation, the notice could not sustain recovery proceedings and was held time-barred and without authority. Case-Laws Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44362