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1996 (7) TMI 146 - SC - Central Excise
Whether the notice issued was time-barred under Rule 10
Held that:- In view of the fact that the notice fails to refer to any of the acts of commission or omission enumerated in the relevant proviso to Rule 10, the notice, given more than six months after the date of the order of refund, is time-barred. Put differently, the Superintendent who issued it had no authority to do so. Appeal allowed of assessee.