1990 (2) TMI 149

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..... t. [Order per : P.K. Desai, Member (J)]. - This appeal is directed against the order-in-appeal bearing No. V-2(72)2090/88, dated 27-10-1988 passed by the Collector of C. Excise (Appeals) setting aside the order-in-Original No. SRT-III/D-89/88, dated 7-6-1988. The department has come in appeal. 2. Heard Shri Mondal and Shri Willingdon Christian. Shri Mondal during the course of argument c .....

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..... the provisions of Section 11A would stand attracted and the demand has to be raised within the period of six months. Here that has not been done. The show cause notice issued has not spelt out any suppression or any mis-representation. The notice was issued by the Supdt. and the adjudication was made by the Asstt. Collector confirming the demand beyond six months. Considering on these grounds, we .....

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