1997 (12) TMI 293

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..... President]. Respondent is absent in spite of notice of hearing. There is no respresentation nor request for adjournment. We have heard Shri M. Ali, JDR and perused the papers. 2. In respect of 85 price lists filed during the period 10-9-1980 to 17-3-1983, the jurisdictional Superintendent issued notice to the appellant proposing to add to the assessable value claimed in the price lists exc .....

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..... 80. Show cause notice dated 10-9-1980, was issued proposing demand of differential duty of Rs. 34,132.93 in respect of the period governed by price list No. 6/80. Price lists had been provisionally approved on execution of B-13 Bond. Another show cause notice dated 6-12-1989, was issued in respect of all the 85 price lists including price list 6/80. The notice required the respondent to show cause .....

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..... e lists had been approved provisionally on execution of B-13 Bond even if the notice is to be regarded as notice proposing demand, limitation under Section 11A of the Act cannot be attracted. 4. For the above reasons, we set aside the Order-in-Appeal dated 9-9-1990 passed by the Collector of Central Excise (Appeals) Calcutta and remand the appeal to the jurisdictional Commissioner (Appeals) for .....

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