9911796707
TMI Blog1997 (7) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : S.S. Kang, Member (J)]. - The appellants filed, this appeal against the order-in-original dt. 31st August, 1989 passed by the Addl. Collector, Central Excise & Customs, Pune. In the impugned order, the Addl. Collector confirmed the demand raised in the show-cause notice for the reasons given in the order u/r 9(2) of the Central Excise Rules read with Sec. 11A of CESA, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard Shri M.A. Rangaswamy, ld. Advocate on behalf of the appellants and Shri S. Nunthuk, ld. DR on behalf of the respondent. Ld. Counsel appearing on behalf of the appellants submits that in this case, the show-cause notice was issued on 24-4-89 covering the period from March, 1984 to Feb., 1987 and provisions of Section 11A(1) of the Central Excise Act, 1944 were invoked. In the show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which of the various commissions or omissions stated in the proviso is committed to extend the period from six months to five years. Unless the assessee is put to notice, the assessee would have no opportunity to meet the case of the department. The defaults enumerated in the proviso to the said sub-section are more than one and if the excise department places reliance on the proviso it must be sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussed nor any finding was given by the Addl. Collector, Central Excise. 6. In the present case, no specific commission or omission on the part of the appellants is stated in the show-cause notice as provided under Section 11A(1) of the Central Excise Act, 1944. Without going into the merits of the case, we find that the ratio of the judgment of the Hon'ble Supreme Court in the case of C.C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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