Supreme Court of India
M/s. Geo Tfch Foundations & Constructon v. Commnr. of Central Excise Pune
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From the headnote
Central Fxctse Act, 1944 - s. 11-- - PSC Girders - Clearance of- Without payment of :.'xcise duty - Show cause notice demandtng duty issued beyond period of c limitation - Held: InvocatiOn of extended period of limitation is impermissible m the facts of the cases. In Civil Appeal Nos 5305/2005, 7412/2005 and 7621/ 2005, PSC Girders were cleared without payment of duty. Show cause notice was issued demanding the duty. Appellant-assessee contended that show cause notice was barred by limitation having been issued beyond the statutory period of six months prevalent at the relevant time.
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