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    <title>2008 (9) TMI 379 - HIGH COURT OF DELHI</title>
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    <description>The Court set aside the order passed by the Central Government under Section 36 of the Central Excise Act, 1944, as it was based on a time-barred show cause notice issued beyond the prescribed period. The show cause notice was deemed jurisdictionally required to be issued within six months of the original order under Section 35. Consequently, the impugned order was declared without jurisdiction, and the petitioner was granted relief, including the return of the bank guarantee with no costs imposed.</description>
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    <pubDate>Mon, 22 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 379 - HIGH COURT OF DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=48308</link>
      <description>The Court set aside the order passed by the Central Government under Section 36 of the Central Excise Act, 1944, as it was based on a time-barred show cause notice issued beyond the prescribed period. The show cause notice was deemed jurisdictionally required to be issued within six months of the original order under Section 35. Consequently, the impugned order was declared without jurisdiction, and the petitioner was granted relief, including the return of the bank guarantee with no costs imposed.</description>
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      <pubDate>Mon, 22 Sep 2008 00:00:00 +0530</pubDate>
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