https://www.taxtmi.com/caselaws?id=44672 The Supreme Court dismissed the appeal by the Collector of Central Excise against the judgment of the Customs, Excise & Gold (Control) Appellate Tribunal. The Court held that the proceedings initiated against the respondent based on the show cause notice were barred by limitation as the notice did not indicate grounds for invoking the extended period under Section 11A of the Central Excise Act. The Court emphasized the importance of clear grounds in the notice for extending the limitation period, ultimately leading to the appeal being dismissed without costs awarded. en-us Thu, 24 Jul 1997 00:00:00 +0530 Fri, 04 Jul 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44672 The Supreme Court dismissed the appeal by the Collector of Central Excise against the judgment of the Customs, Excise & Gold (Control) Appellate Tribunal. The Court held that the proceedings initiated against the respondent based on the show cause notice were barred by limitation as the notice did not indicate grounds for invoking the extended period under Section 11A of the Central Excise Act. The Court emphasized the importance of clear grounds in the notice for extending the limitation period, ultimately leading to the appeal being dismissed without costs awarded. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44672