9911796707
TMI Blog1991 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 suppression or fraud etc. 2. Shri Mondal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 act of suppression did exist and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cause notice issued should be read as all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample 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 interference is called for. There is no allegation of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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