TMI Blog1990 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... e because the extended period of limitation invoked is not applicable. 2. Shri Willingdon Christian, the learned advocate for the appellants, took us through the show cause notice dated 25-6-1986 issued by the Supdt. covering the period from 4-12-1985 to 6-1-1986. From this show cause notice, we observe that no allegation of suppression or fraud has been made. All the same, the show cause notice traversed beyond a normal period of six months. Next Shri Willingdon Christian took us through the show cause notice issued by the Additional Collector which is dated 29-8-1988 covering the same period. In the show cause notice by the Additional Collector two aspects are noticed: (i) it alleges suppression of material facts for invoking the extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Gujarat High Court cited in the second show cause notice issued by the Additional Collector, wherein the Gujarat High Court has held that the show cause notice issued by the Supdt. for the period exceeding six months from the relevant date is illegal and in contravention of proviso to sub-sec. (1) of Section 11A of the Central Excises and Salt Act, 1944. This judgment of the Gujarat High Court has not been appealed against by the department, as per his information. The second notice has been issued only on the ground that the Gujarat High Court has held that the notice issued by the Supdt. traverse beyond a period of six months as illegal. The Additional Collector has, therefore, replaced that notice by issue of another show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has done. 4 After hearing both sides and perusing the available records to which we were taken, we observe that the main issue to be decided is whether the Additional Collector is competent to adjudicate on the show cause notice issued by the Supdt. for the purpose of demanding duty in respect of a period of six months from the date of issue of the show cause notice by the Supdt. For considering this main issue the. .................................... The show cause notice issued by the Additional Collector clearly indicates that it is in the place of the notice issued by the Supdt. dated 25-6-1986 and the notice issued by the Additional Collector was in compliance of the Gujarat High Court judgment in GSFC case. According to that judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
