COLLECTOR OF CENTRAL EXCISES, JAIPUR vs ALCOBEX METALS

The Supreme Court examined the validity of the show cause notice issued under the proviso to Section 11-A of the Central Excise Act, 1944, concerning the recovery of excise duty on goods manufactured and consumed without payment of duty. The Court held that the notice was invalid for the extended period but could be considered valid for the shorter period of six months as stipulated in the Act. Consequently, the Court upheld the Tribunal's decision regarding the invalidity of the notice for the extended period, thereby affirming the Tribunal's ruling.