1997 (11) TMI 285

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... raman, Member (T)]. Miscellaneous application for change of name of the appellant which is supported by the Court order is allowed. Registry to make necessary changes in the name of the appellant in the records. 2. The issue involved in this appeal is whether in quantifying the extent of relief available under Notification 198/76 relating to reliefs for production in excess of the base per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uestion by first deducting the 25%, availing of the benefit of Notification 198/76 from the duty rate of Rs. 650/- PMT and the duty so arrived at was paid partly by debit to PLA and [partly] by debit to their RG 23 Pt. II account. Show cause notice was issued by the Superintendent of Central Excise alleging that the method of calculation adopted by them was incorrect. They were asked to show cause .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion in the show cause notice about the existence of any factors or suppression or misstatement or fraud or intent to evade duty which had led to the alleged short levy. He referred to various decisions rendered by the Apex Court on the question of non-applicability of the extended time limit in the absence of an allegation about the suppression, wilful misstatement etc. including a very recent ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X