9911796707
TMI Blog1997 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to payment of duty on single yarn manufacturing prior to February 28, 1992 was barred by limitation and were rightly dropped. On that view it is not necessary to go into other questions raised in the appeal. The appeal is, therefore, dismissed. - 2306 of 1994 - - - Dated:- 24-7-1997 - S.C. Agrawal and G.T. Nanavati, JJ. [Order]. - This appeal by the Collector of Central Excise is directed against the judgment of the Customs, Excise Gold (Control) Appellate Tribunal [hereinafter referred to as `the Tribunal'] dated May 15, 1992. 2. The Rajasthan Textile Mills Kota, respondent herein, was manufacturer of single ply yarn which was converted into double yarn. Prior to February 28, 1982 single ply yarn issued for doubling was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid correctly at the stage when the goods were removed for sale and that there was no short payment of excise duty by the respondent. An objection to the raising of demand of the duty under Section 11A of the Central Excise Act was also raised on the ground that the removal of the goods by the respondent could by no stretch of imagination be termed as an act by reason of fraud etc. or contravention of any of the provisions of the Central Excise Act or Rules with an intention to evade payment of duty. It was submitted that the respondent had filed classification lists from time to time for production of the goods in question and also other relevant returns required under the law with full description of the goods in question without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e do not consider it necessary to go into the merits of the contentions urged by the learned counsel for the appellant because, as pointed out by Shri Ravinder Narain, the learned counsel for the respondent, the show cause notice dated February 7, 1983, issued by the Superintendent of Central Excise does not indicate that the conditions required for invoking the extended period of limitation envisaged by Section 11A were present in this case. The show cause notice has been filed as Annexure I to the Petition of Appeal. In the said show cause notice also there is stated that there has been short payment of duty. There is nothing in the show cause notice which may indicate that any of the grounds which could justify invoking the extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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