Home Case Index All Cases Customs Customs + SC Customs - 1998 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (1) TMI 74 - SUPREME COURTPeriod of limitation - Held that:- While the period of limitation is prescribed for issue of a show cause notice under sub-section (5) of Section 131 when the Central Government seeks to annul the order passed by the original assessing authority, no period of limitation with regard to show cause notice issued under sub-section (3) of Section 131 where the order sought to be annulled is that of the appellate or revisional authority. In the present case, the Show Cause Notice dated August 13, 1981 has been issued in exercise of the power conferred under sub-section (3) of Section 131. Since no period of limitation is prescribed for exercising the power under sub-section (3) of Section 131, the proceeding initiated on the basis of the said Show Cause Notice could not be held to be not maintainable as being barred by limitation. Thus unable to uphold the impugned judgment of the Tribunal. Appeal allowed.the impugned judgment of the Tribunal is set aside and the matter is remitted to the Tribunal for consideration on merits in accordance with law.
|