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1988 (5) TMI 38 - SC - Central ExciseWhether notice to show cause, dated 9/l0th February, 1984 should be treated as a valid and effective notice in respect of the period from 15th August, 1983 to 6th February, 1984 as well as the period from 7th February, 1984 onwards ? Held that:- the notice set out as an established fact that the classification lists submitted by the petitioners had been modified by the Assistant Collector, Central Excise, Ujjain and the only matter with respect to which the petitioners were asked to show cause was with regard to the quantification of the amount of the short-levy and consequently, the amount which was liable to be recovered from the petitioner No. 1. This notice, therefore, cannot be regarded as a show cause notice against the modification of the classification lists in respect of the aforesaid period. Of these circumstances, the show cause notice is bad in law and of no legal effect as far as the said earlier period is concerned. The result is that the said show cause notice must be struck down in so far as period upto 6th February, 1984 is concerned, and can be regarded as a proper show cause notice only in respect of the subsequent period from 7th February, 1984 onwards. We are, therefore, of the view that under the said show cause notice the question of short-levy or non-levy of excise duty prior to 6th February, 1984 cannot be gone into by the Collector and the High Court was right in the view which it took. Appeal dismissed.
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