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TMI Blog2001 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the impugned order-in-original of the Commissioner dated 24-8-2000 vide which he had confirmed the demand of Rs. 30,41,872/- under Rule 9(2) read with proviso to Section 11A of the Central Excise Act and imposed penalty of the equal amount under Section 11AC on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as detailed in the impugned order. 3. The learned Counsel has challenged the validity of the impugned order on two grounds. Firstly, that the demand is time barred. Secondly, no show cause notice was issued to M/s. Puri Rubber Pvt. Ltd. and its Director Kanwal Puri whose clearances had been clubbed with that of the appellants. 4. The learned SDR, on the other hand, has reiterated the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissions as detailed in the proviso to Section 11A(1) of the Act had to be specifically put to the assessee in the show cause notice, otherwise the extended period of limitation cannot be invoked as even ruled by the Apex Court in the Collector of Central Excise v. HMM Ltd. [1995 (76) E.L.T. 497]. 7. In the instant case, we had been taken through the show cause notice by both the sides but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belts and Kanwal Puri the partner of the firm, started another firm by the name of M/s. Puri Rubber Pvt. Ltd., wherein he became director and only clandering was got done by that firm, from the appellants. Further, it had been also averred in the notice that Kanwal Puri misused the benefit of the Notification No. 175/86. But strangely enough, it was not mentioned in the show cause notice that M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text, reference may also be made to the judgment of the Tribunal rendered in East India Cotton Manufacturing Company Ltd. v. CCE, New Delhi [2000 (36) RLT 274]. In that case, show cause notice was not issued to all the units whose clearances were sought to be clubbed and it was observed by the Bench that the impugned order clubbing the clearances of the units to whom even notice was not issued, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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