Allahabad HC Quashes 2005 Excise Notice as Time-Barred & Without Jurisdiction

Modi Rubber Limited Vs Union of India And 2 Others (Allahabad High Court) Summary : The Allahabad High Court, in Modi Rubber Limited Vs Union of India and 2 Others, examined the legality of two Show Cause Notices issued by the Commissioner, Central Excise and Customs, Meerut-I, dated 10 September 2021 and 23 September 2021. These notices required Modi Rubber Ltd. to explain why the utilization of Additional Excise Duty (Goods of Special Importance) [AED(GSI)] amounting to ₹3,06,95,274 towards payment of Basic Excise Duty (BED) on final products between October 1997 and January 1998 should n...