9911796707
TMI Blog1991 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order]. This appeal is filed by the Department against the order in appeal bearing No. PPM-173/B1-86/88 dated 24-5-1988, setting aside the demands confirmed by the Asstt. Collector vide his order No. V(18A)4-136/82/869 dated 6-2-1985 on the ground that the demand was hit by the period of limitation and that the show cause notice did not contain any allegation as to the wilful supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation of suppression could be deemed to have been existed in the show cause notice. He also took me to the order of the Asstt. Collector to the effect that the respondents had made corrections in their frames and did not care to approach the Excise staff to draw a fresh sample and it was incumbent on the part of the respondents to put forward all the facts before the authorities and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it was not open for them to raise the demand for the subsequent period and that too after the expiry of six months without any whisper in the show cause notice about the suppression. He pleaded that the order passed by the Collector (Appeals) is just and proper. 4. Considering the submissions made and perusing the record, the only point for my determination at this stage is, whether the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty for the period during which the sample was drawn but for the period much subsequent thereto. The period for which the demand was raised was, after the test report was received by them and that there was no justifiable ground for them to wait for about one year for issuing the show cause notice. 5. In my view, the approach of the Collector (Appeals) is just and proper and no interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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