Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2003 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 98 - SC - Central ExciseWhether show cause notice dated March 6, 1998 issued by the Deputy Collector, Central Excise, Jaipur, invoking proviso to Section 11A of the Central Excise Act, 1944 is valid in law? Held that:- The contention that the impugned notice be treated as valid in regard to shorter period of six months is devoid of merit. Once the notice is issued under the proviso for the larger period, it cannot be treated as notice under main Section 11A for shorter period of six months. To enable this Court to ascertain the content of the impugned notice issued to find out whether it is severable as contended by the learned Counsel, time was granted to the Revenue to produce a copy thereof. In spite of the fact that a period of about eleven months has elapsed from the last date of hearing, a copy of the notice has not been produced. A perusal of the order of the Collector shows that he recorded the finding of suppression of fact. Even for shorter period notice based on the grounds contained in the proviso could be issued only by the Collector, therefore, the contention to treat the show cause notice for shorter period of six months cannot be accepted. Appeal dismissed.
|