1996 (11) TMI 82

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..... ellant was served with a show-cause notice dated 21-3-1973 alleging that the goods in question were `permitted by the Central Excise Officer(s) to be cleared without being assessed to duty' under the Act. It was further stated that since the Board felt it necessary to satisfy itself about the correctness, legality or propriety of the decision on the part of the said Officer(s) in permitting such g .....

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..... or the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order thereon as it thinks fit. The second proviso to that Section lays down that no proceedings shall be commenced under this Section in respect of any decision or order after the expiration of a period of one year from the date of such decision or order. The words `decision or order' clearly indi .....

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..... at the Excise Officers permitted the clearance of the goods without duty. If it was intended to revise the order of 7-4-1971 the show-cause notice was clearly barred by limitation. Since the show-cause notice does not mention any specific decision or order which the Central Board desired to revise, but only refers to the act of the Central Officers in permitting clearance of the goods without asse .....

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