9911796707
TMI Blog1997 (5) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this appeal filed by M/s. Agrasen Engg. Works, being aggrieved with the order-in-original, dated 28-3-1988 passed by the Collector of Central Excise, Indore, the notice to show cause had been issued on 15-7-1986 by the Deputy Collector of Central Excise, Raipur. The Central Excise Duty has been demanded for the period from 1980-81 to 1985-86 (to 24-1-1986). 2. It is seen that under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that without going into the merits of the case, the impugned order-in-original merited to be set aside on this ground alone. He referred to the Tribunal s Final Order No. E/524/96-B, dated 26-9-1996 in A. No. E/2078/87-B1 in the case of Gomati Industries v. CCE, Indore, in which relying upon the Gujarat State Fertilizers Co. Ltd. v. U.O.I. - 1988 (34) E.L.T. 442, the Tribunal had held that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice had been issued on 15-7-1986 and had been signed by the Deputy Collector of Central Excise. As for raising the demand for the period 1980-81 to 24-1-1986, the extended period of limitation had been invoked, we consider that the notice was not proper. 5. We do not agree with the contention of the learned DR that as the Deputy Collector of Central Excise was a part of the Office of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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