1997 (2) TMI 213

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..... President]. - In respect of the period covered by years 1980 and 1983 to 1985, the Superintendent of Central Excise, Law Branch I, Baroda issued notice to the appellant alleging short-levy or short-payment of correct amount of central excise duty payable and further alleging fraud, wilful misstatement and suppression of facts and evasion of payment of central excise duty. The show cause notice .....

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..... randum of appeal a copy of which was served on the Collector of Central Excise, Baroda. The High Court of Gujarat clarified the matter in the case of Gujarat Fertilisers Co. Ltd. - 1988 (34) E.L.T. 442. It is unfortunate that in spite of this, the Collector of Central Excise, Baroda did not take steps to issue a fresh show cause notice under the proviso to Section 11A of the Act. We have found su .....

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