2002 (2) TMI 135

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..... stioned the show cause notice dated 25th January, 1977 whereby and whereunder the extended period limitation as contained in the proviso appended to Section 9(2) of the Central Excise Rules, 1994 has been issued. We have been taken through the show cause notice from a perusal whereof it is not stated that the condition prevailing necessary for invoking the said provision has been complied with. Th .....

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..... Narayan Singh Sugar Mills Limited v. Union of India, 1996 (88) E.L.T. 24. 2. Keeping in view the aforementioned pronouncement of the Apex Court, we are of the opinion that the impugned show cause cannot be sustained. This writ petition is allowed. The show cause notice dated 25th January, 1977 whereby the penalty sought to be initiated against the petitioners, is quashed.
Case laws, Decision .....

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