TMI Blog1989 (5) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Oral Judgment per : Bharucha, J.]. - This is an appeal by the Union of India against the interin order passed on 19th July 1988 in the respondents writ petition. The learned single Judge, upon a prima facie interpretation of Section 11A (3)(ii)(b) of the Central Excises and Salt Act, entertained doubts as to whether the Collector could have issued the show-cause notice that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the power to issue a show-cause notice, invests him with the power to do so within a stated time from the relevant date . That the relevant date has come and gone is, therefore, a sine qua non of the valid exercise of the power conferred by sub-section 1. The definition of relevant date appropriate to the instant case is contained in sub-section (3)(ii)(b) of Sec. 11A. Where, as here, exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 5. Mr. Sethna submitted that this was not a case where all the assessments were provisional and that some assessments had been Finalised. There is no affidavit filed by the respondents. There is, therefore, no material upon which we can presently decide this. 6. Mr. Sethna submitted that the appellants should be allowed to proceed with the hearing on the show-cause notice and appropriate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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