M/S. GEO TECH FOUNDATIONS & CONSTRUCTION vs COMMNR. OF CENTRAL EXCISE, PUNE

The Supreme Court ruled that the show cause notice issued to the appellant under Section 11-A of the Central Excise Act, 1944 was barred by limitation as it was issued beyond the statutory period of six months. The Court held that the earlier notice had been withdrawn and the subsequent notice was issued after the limitation period had expired. The Court further clarified that the question of marketability of PSC girders was a debatable issue, thus the extended period of limitation could not be applied. The appeals were allowed, setting aside the CESTAT's decision.