https://www.taxtmi.com/caselaws?id=45239 A special statute prescribing a six-month period for service of a show cause notice must be strictly complied with, and the General Clauses Act cannot be used to exclude the date of seizure unless the statute permits it. The Karnataka High Court applied this principle to Section 79 of the Gold (Control) Act, treating the notice period as mandatory and integral to valid adjudication. Because the show cause notices were served one day beyond the permissible six months, the statutory condition for proceeding with adjudication was not satisfied and the notices were held time-barred and invalid. en-us Tue, 16 Jul 1991 00:00:00 +0530 Fri, 09 Jul 2010 13:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45239 A special statute prescribing a six-month period for service of a show cause notice must be strictly complied with, and the General Clauses Act cannot be used to exclude the date of seizure unless the statute permits it. The Karnataka High Court applied this principle to Section 79 of the Gold (Control) Act, treating the notice period as mandatory and integral to valid adjudication. Because the show cause notices were served one day beyond the permissible six months, the statutory condition for proceeding with adjudication was not satisfied and the notices were held time-barred and invalid. Case-Laws Central Excise Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45239