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<h1>Supreme Court: Show Cause Notices Valid but Duties Uncollectible Beyond 5 Years in Maheshwari Woolens Mill Case.</h1> A show cause notice related to periods beyond 18 months or five years is not invalid in its entirety under the law. The Supreme Court in the Maheshwari Woolens Mill case determined that while notices for periods exceeding five years are not fully void, the Department cannot collect duties for periods beyond five years from the notice date. The same principle applies to 18-month periods, as seen in the Shahnaz Ayurvedics case. The assessee can contest the collection of duties for these extended periods during subsequent proceedings.