https://www.taxtmi.com/caselaws?id=51320 The tribunal upheld the validity of Section 117 of the Finance Act, 2000, confirmed jurisdiction for the revival of assessment proceedings, found the review notice adequately justified, distinguished the TISCO case, and deferred the consideration of the time-barred issue to the Deputy Commissioner. The appeal was rejected, affirming the Commissioner's order to pass a fresh adjudication. en-us Fri, 02 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51320 The tribunal upheld the validity of Section 117 of the Finance Act, 2000, confirmed jurisdiction for the revival of assessment proceedings, found the review notice adequately justified, distinguished the TISCO case, and deferred the consideration of the time-barred issue to the Deputy Commissioner. The appeal was rejected, affirming the Commissioner's order to pass a fresh adjudication. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51320