9911796707
TMI Blog1997 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : K. Sankararaman, Member (T)]. - This is an appeal by Revenue against the order-in-appeal passed by the Collector of Central Excise (Appeals) holding that the demand confirmed by the Assistant Collector for the period beyond six months was time barred under Section 11A of the Central Excise Act, 1944. He had held that as a notice proceeded on the basis of the allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving suppression, wilful misstatement etc. came into effect on 25-12-1985. In view of this position, the finding of the Collector (Appeals) that the Superintendent could not have issued the show cause notice for the extended period alleging suppression of fact and that the adjudication of the case by the Assistant Collector was not proper needs to be set aside. 3. Respondent is not present f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to recover duty on correct basis. We accept the plea raised in the appeal that the Collector (Appeals) erred in setting aside part of the demand for the period beyond six months only on the ground that the Supreintendent did not have the jurisdiction to issue the notice and that the Assistant Collector did not have the jurisdiction to decide the case. Accordingly, we set aside that part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
