9911796707
TMI Blog1997 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. 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 that there was mis-declaration of assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect 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 for the hearing. However, a telegram has been received stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 the finding of the Collector (Appeals) holding the notice to be b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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