https://www.taxtmi.com/caselaws?id=44615 The Supreme Court held that the invocation of jurisdiction under Section 35A of the Central Excises and Salt Act, 1944 was not justified due to lack of specificity and being time-barred. The appellant's liability to pay duty for the period between 16-3-1976 and 2-6-1977 was set aside, and no costs were awarded in the matter. en-us Thu, 07 Nov 1996 00:00:00 +0530 Thu, 01 Jul 2010 12:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44615 The Supreme Court held that the invocation of jurisdiction under Section 35A of the Central Excises and Salt Act, 1944 was not justified due to lack of specificity and being time-barred. The appellant's liability to pay duty for the period between 16-3-1976 and 2-6-1977 was set aside, and no costs were awarded in the matter. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44615