https://www.taxtmi.com/caselaws?id=45211 The High Court at Calcutta ruled in favor of the petitioner in a writ petition challenging a show cause notice issued by the Commissioner of Central Excise. The court found the notice lacked jurisdiction, as it was served beyond the prescribed time limit and did not contain allegations of fraud or improprieties. The court emphasized the importance of statutory limitations and requirements in excise matters, quashing the notice and granting relief to the petitioner. en-us Mon, 08 Mar 1999 00:00:00 +0530 Fri, 09 Jul 2010 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45211 The High Court at Calcutta ruled in favor of the petitioner in a writ petition challenging a show cause notice issued by the Commissioner of Central Excise. The court found the notice lacked jurisdiction, as it was served beyond the prescribed time limit and did not contain allegations of fraud or improprieties. The court emphasized the importance of statutory limitations and requirements in excise matters, quashing the notice and granting relief to the petitioner. Case-Laws Central Excise Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45211