TMI Blog1995 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... how 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. - 871-872 of 1980 - - - Dated:- 17-1-1995 - C.J.I. and S.C. Agrawal and N.P. Singh, JJ. [Order ]. - The appellant, a Public Limited Company, has preferred these appeals against the decision of the High Court dismissing its writ petitions by which the appellant sought to question the decision of the Revenue levying excise duty under Item 17(4) of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e very same contentions have been raised in these appeals. Counsel for the appellant, however, fairly conceded that so far as the first contention based on the expression other legal proceedings in Section 40(2) of the Central Excises and Salt Act, is concerned, the same stands squarely covered against the assessee by the decision of this Court in Assistant Collector of Central Excise, Guntur v. Ramdev Tobacco Company 1991 (51) E.L.T. 631 (S.C.) = (1991) 2 SCC 119. We, therefore, need not detain ourselves on the first contention. 5. The second contention urged on behalf of the appellant is that the Department having accepted the classification of goods and the price list year after year was estopped from questioning the same as Rule 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy he should not pay the amount specified in the notice. The expression relevant date has been defined in clause (ii) of sub-section (3) of Section 11A. On the plain reading of the said provision as also Rule 10 as it stood prior to 6th August, 1976 the show cause notice which could be issued within the time limit prescribed under the relevant provision could only be in relation to the duty of excise for a period prior to the issuance of show cause notice. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
