1993 (11) TMI 62

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..... 20, 1993. 2. The petitioner is a Proprietor of M/s. Jagannath Nagpal Co. A notice dated April 6, 1987 was issued to his firm by the Collector, Central Excise Customs, Chandigarh to show-cause as to why Central Excise duty amounting to Rs. 7,45,223.62 should not be recovered from them as the party had resorted to suppression of facts/wilful misstatement and also why penal action should not b .....

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..... read with Rule 226 of the Central Excise Rules, 1944 on the same facts on the basis of which show cause notice Annexure P-1 had been issued by the Collector. This complaint in Annexure P. 5. The petitioner filed an application before the Chief Judicial Magistrate, Amritsar, bringing to his notice that the appeal had been allowed by the Appellate Tribunal and the order Annexure P. 2 had been set-a .....

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