https://www.taxtmi.com/caselaws?id=48715 The Tribunal held that the special period prescribed in Section 11A of the Central Excises and Salt Act, 1944, applies to review show cause notices issued under the third proviso to Section 36(2), even if Section 11A had not been enacted. This decision was based on the legislative intent of Act 25 of 1978, which amended Section 36 and introduced Section 11A as a composite enactment. The Tribunal did not provide a definitive ruling on the power of superintendence of the Delhi HC under Article 227, deeming it unnecessary for resolving the primary issue. en-us Tue, 08 Apr 1986 00:00:00 +0530 Fri, 10 Nov 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48715 The Tribunal held that the special period prescribed in Section 11A of the Central Excises and Salt Act, 1944, applies to review show cause notices issued under the third proviso to Section 36(2), even if Section 11A had not been enacted. This decision was based on the legislative intent of Act 25 of 1978, which amended Section 36 and introduced Section 11A as a composite enactment. The Tribunal did not provide a definitive ruling on the power of superintendence of the Delhi HC under Article 227, deeming it unnecessary for resolving the primary issue. Case-Laws Central Excise Tue, 08 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48715