1988 (4) TMI 437 - SC - Central Excise

Summary

The Supreme Court substituted an order directing that in cases where notices under Section 11A of the Central Excise and Salt Act have been served but claims do not cover beyond six months, respondents can realize dues. Assistant Collector will decide if there is a dispute on the notice issuance. Respondents can issue notices within six months, and applicants must have eight weeks to make representations. Bank Guarantees can be used for dues, and the Applications for amendment were dismissed.