TMI Blog1995 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ice U.L. Bhat, President]. - The appellant is a limited company manufacturing ascerbic acid I.P., mannitol B.P. and sorbitol. These were exempted from duty till 1-3-1986. These become chargeable to duty on or after 3-4-1986. On 3-4-1986, Government of India issued a Notification exempting bulk drugs and chemicals coming under Chapters 28 and 29 of the Customs Tariff from payment of Excise Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich he had taken the refund, from the appellant. The appellant resisted the show cause notice and the Assistant Collector passed order confirming the show cause notice. The appeal preferred to the Collector (Appeals) was dismissed in this regard, and therefore present appeal is filed. 2. It is necessary to notice provisions of sub-section (1) of Section 11A and the proviso in force at relevant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade payment of duty, by such person or his agent, the provision of this sub-section shall have effect, as if for words six months , the words five years were substituted." 3. Section 11A(1) is the general provision relating to recovery of duties levied or not levied or short-paid or erroneously refunded. Notice has to be first served by the Central Excise Officer within six months of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of wilful mis-statement of facts and suppression of facts. The proviso is clearly attracted and only Collector of Central Excise has jurisdiction to initiate the proceedings by issue of show cause notice. Therefore, the show cause notice issued in the case was issued by an officer who has no jurisdiction: the entire proceedings are illegal. 5. The DR pointed out that this ground was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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