2001 (7) TMI 154 - HC - Central Excise

Summary

The High Court of Karnataka dismissed the petition filed by the Commissioner of Central Excise under Section 35G of the Central Excise Act, 1944. The Tribunal's decision to set aside the order disallowing proforma credit was upheld as the show cause notice was invalid for being issued beyond five years and by an incompetent officer. The Commissioner did not challenge these findings, leading to the dismissal of the petition.