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1995 (1) TMI 71 - SC - Central ExciseIssue of show cause notice - Held that:- There could be no reason for the issuance of a show cause notice for the period subsequent to the notice as in that case the necessary corrective action could always be taken. But Rule 10 with which we are concerned as well as Sec. 11A to which a reference is made in the case of Rainbow Industries [1994 (10) TMI 59 - SUPREME COURT OF INDIA], the show cause notice which must be issued within the time frame prescribed in the said provisions must relate to a period prior thereto as the purpose of the show cause notice is recovery of duties or charges short-levied, etc. We, therefore, find it difficult to accept the contention that the ratio of the decision in Rainbow Industries is that under Sec. 11A past dues cannot be demanded. We must, therefore, reject that contention. The observations in the said decision must be confined to the facts of that case. Appeal dismissed.
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