https://www.taxtmi.com/caselaws?id=44716 Where excise assessment and recovery proceedings were stayed by court order, the stayed period was excluded for limitation purposes under the statutory scheme, so the show-cause notice was not time-barred. The Court also treated the assessment process under Rule 173-I as not operating in the manner suggested by the appellant to defeat Section 11A. On jurisdiction, the authority was held competent to proceed with provisional assessment and issue notice once the restraint order ceased, and no jurisdictional defect was shown. The impugned notice and consequential proceedings were upheld, with the appeal dismissed with costs. en-us Tue, 21 Nov 1995 00:00:00 +0530 Sat, 03 Jul 2010 13:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44716 Where excise assessment and recovery proceedings were stayed by court order, the stayed period was excluded for limitation purposes under the statutory scheme, so the show-cause notice was not time-barred. The Court also treated the assessment process under Rule 173-I as not operating in the manner suggested by the appellant to defeat Section 11A. On jurisdiction, the authority was held competent to proceed with provisional assessment and issue notice once the restraint order ceased, and no jurisdictional defect was shown. The impugned notice and consequential proceedings were upheld, with the appeal dismissed with costs. Case-Laws Central Excise Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44716