https://www.taxtmi.com/caselaws?id=46367 The High Court held that the show cause notice issued by the Superintendent of Central Excise beyond the statutory six-month period was invalid. The Court directed the Tribunal to refer questions of law regarding the Superintendent's authority to issue such notices. Additionally, the Court emphasized the need to consider whether discrepancies in tested samples constituted misdeclaration or misstatement under the Central Excises and Salt Act, 1944, and directed the Tribunal to include this question for reference. The case outcome focused on referring these key legal questions for further consideration by the Tribunal. en-us Thu, 23 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 13:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46367 The High Court held that the show cause notice issued by the Superintendent of Central Excise beyond the statutory six-month period was invalid. The Court directed the Tribunal to refer questions of law regarding the Superintendent's authority to issue such notices. Additionally, the Court emphasized the need to consider whether discrepancies in tested samples constituted misdeclaration or misstatement under the Central Excises and Salt Act, 1944, and directed the Tribunal to include this question for reference. The case outcome focused on referring these key legal questions for further consideration by the Tribunal. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46367