https://www.taxtmi.com/caselaws?id=45650 The suit against the Union of India was found to be time-barred under Section 40(2) of the Central Excises and Salt Act, 1944, as it was instituted beyond the prescribed six-month limitation period. Despite other issues raised, the court dismissed the appeal solely on the grounds of limitation, without delving into the substantive merits of the case. The plaintiff was not entitled to any relief, and each party was directed to bear their own costs in the appeal. en-us Tue, 21 Jan 1975 00:00:00 +0530 Tue, 13 Jul 2010 10:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45650 The suit against the Union of India was found to be time-barred under Section 40(2) of the Central Excises and Salt Act, 1944, as it was instituted beyond the prescribed six-month limitation period. Despite other issues raised, the court dismissed the appeal solely on the grounds of limitation, without delving into the substantive merits of the case. The plaintiff was not entitled to any relief, and each party was directed to bear their own costs in the appeal. Case-Laws Central Excise Tue, 21 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45650