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1992 (2) TMI 104 - SUPREME COURTWhether the notice refers to the period from November, 1983 to July, 1988 and that at least the period prior to 1-12-1983 is beyond the period of five years? Whether the Department could not supplement its case by the material referred to in the notice dated 7-3-1990 which is admittedly beyond a period of five years in respect of a substantial period covered by the earlier notice? Held that:- The proceedings under Section 11A have been initiated within the period of five years and validly covered the period from 2-12-1983 to July, 1988. The addendum, as it is called, is only a letter bringing to the notice of the assessee the further material which had come to the hands of the Department. The issue of this notice is only intended to bring the material in the hands of the Department to the notice of the assessee and give him an opportunity to rebut the same. This cannot deprive the Department of its jurisdiction to proceed to make an enquiry under the notice of 2-12-1988 validly issued by it and pass appropriate orders. Allow this appeal, set aside the order of the High Court and restore the proceedings before the Collector of Central Excise. The proceedings will continue in pursuance of the notices dated 2-12-1988 and 7-3-1990 in accordance with law.
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