https://www.taxtmi.com/caselaws?id=44607 The Supreme Court held that the Revenue's appeal was untimely and should not be entertained due to the Board's order being beyond the prescribed period. The Tribunal exceeded its jurisdiction by considering allegations from a third show cause notice in adjudicating the first and second notices. The Court directed the hearing on remand to focus solely on the merits of the initial show cause notices without including extraneous allegations. en-us Tue, 22 Jul 1997 00:00:00 +0530 Wed, 08 Feb 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44607 The Supreme Court held that the Revenue's appeal was untimely and should not be entertained due to the Board's order being beyond the prescribed period. The Tribunal exceeded its jurisdiction by considering allegations from a third show cause notice in adjudicating the first and second notices. The Court directed the hearing on remand to focus solely on the merits of the initial show cause notices without including extraneous allegations. Case-Laws Central Excise Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44607