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TMI Blog1989 (1) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... Zutshi, SDR, for the Respondent. [Order per : D.C. Mandal, Member (T)]. - We have heard Shri Dushyant Dave, learned Advocate for the appellants and Mrs. V. Zutshi, learned S.D.R. for the Revenue. Shri Dave has argued that in this case show cause notice demanding duty was issued on 22-1-1987 and the period covered by the show cause notice was for 5-7-1986 to 10-9-1986. In the show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Gujarat High Court in the case of Gujarat State Fertilizers Co. Ltd. and Another v. Union of India and Others, reported in 1988 (34) E.L.T. 442 (Gujarat). 2. Arguing for the Revenue, Smt. Zutshi has relied on the Tribunal's decision in the case of Haryana State Electricity Board v. Collector of Central Excise, reported in 1988 (37) E.L.T. 81 (Tribunal) and has pleaded for the remand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The decision of this Tribunal reported in 1988 (37) E.L.T. 81 in the case of Haryana State Electricity Board v. Collector of Central Excise, as relied on by the learned S.D.R. is of no help to the Revenue. In paragraph 4 of the said decision, the Tribunal held that it was only on or after 22-12-1985 (the correct date is 27-12-1985) that notice ought to be issued by the Collector himself i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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