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TMI Blog1997 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Negi, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This Appeal arises from order in original No. 60/89, dated 3-7-1989 passed by the Additional Collector, New Delhi. He confirmed the demand raised by the Assistant Collector vide show cause notice dated 25-6-1989 denying the benefit of Notification No. 175/86. The fact of the case are that the show cause notices were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arises in view of the proviso of para 4 of the Notification. He further observed that the Assistant Collector could not have finalised the proceedings of this case for a demand which is for a period beyond six months under Section 11(A) of the Central Excise and Salt Act, 1944. The Department initiated demand proceedings by issuing fresh show cause notice dated 19-10-1988 and the same has issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, it was observed that certificate dated 26-4-1982 issued by the Directorate Industries was in the name of Monga Industries and not in the name of Monga Industries P. Ltd. for a single zip fasteners and not for mixtures and grinders. 3. It is stated that several pleas were raised by the Appellants including the demand being time barred. However, Additional Collector confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent than the latter one and therefore to that extent the show cause notice proceeded on completely different set of facts. Apart from this, we notice that classification list pertains to 1986 which was in the name of Monga Industries P. Ltd. and there was no reference to the new unit. It is clear that the department knew that the unit was Monga Industries Pvt. Ltd. and not Monga Industries an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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