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TMI Blog1995 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Additional Collector was not justified in inferring (merely because the assessee had failed to make a declaration in regard to waste or by-product) an intention to evade the payment of duty. The Additional Collector did not specifically deal with this contention of the assessee but merely drew the inference that since the classification list did not make any mention in regard to this waste product it could be inferred that the assessee had apparently tried to evade the payment of excise duty. Appeal dismissed. - 1629 of 1988 - - - Dated:- 18-1-1995 - A.M. Ahmadi, CJI N.P. Singh, J. [Order]. - In exercise of power conferred by Section 11A of the Central Excises and Salt Act, 1944 (hereinafter called `the Act') three show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Rules made thereunder with intent to evade payment of duty. In that case the period of six months would stand extended to 5 years as provided by the said proviso. Therefore, in order to attract the proviso to Section 11A(1) it must be alleged in the show cause notice that the duty of excise had not been levied or paid by reason of fraud, collusion or wilful mis-statement or suppression of fact on the part of the assessee or by reason of contravention of any of the provisions of the Act or of the Rules made thereunder with intent to evade payment of duties by such person or his agent. There is no such averment to be found in the show cause notice. There is no averment that the duty of excise had been intentionally evaded or that fraud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment proposes to invoke the proviso to Section 11A(1), the show cause notice must put the assessee to notice which of the various commissions or omissions stated in the proviso is committed to extend the period from six months to 5 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 specifically stated in the show cause notice which is the allegation against the assessee falling within the four corners of the said proviso. In the instant case that having not been specifically stated the Additional Collector was not justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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