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    <title>1997 (9) TMI 120 - HIGH COURT OF JUDICATURE AT DELHI</title>
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    <description>A show cause notice issued after the prescribed six-month limitation period was held time-barred, and the consequential order was invalid as well. The Court accepted that the amended provisions relied on by the Revenue did not apply because the Central Government had already passed the final order earlier. It also condoned the delay in seeking review and recalled the earlier direction requiring the petitioner to pursue limitation before the Tribunal. The notice and consequential order were quashed on limitation grounds.</description>
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    <pubDate>Fri, 26 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 120 - HIGH COURT OF JUDICATURE AT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=44846</link>
      <description>A show cause notice issued after the prescribed six-month limitation period was held time-barred, and the consequential order was invalid as well. The Court accepted that the amended provisions relied on by the Revenue did not apply because the Central Government had already passed the final order earlier. It also condoned the delay in seeking review and recalled the earlier direction requiring the petitioner to pursue limitation before the Tribunal. The notice and consequential order were quashed on limitation grounds.</description>
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      <pubDate>Fri, 26 Sep 1997 00:00:00 +0530</pubDate>
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