9911796707
TMI Blog1999 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Calcutta asking the writ petitioners to show cause why wilfully evaded Central Excise duty to the tune of Rs. 2.40 crores (approximately) should not be levied as against them. 2.The only points which are impressive about the show cause notice are the amount of the demand and the manner in which Mr. Prem Gopal Mukherjee appearing for the respondents tried to support it. Mr. Mukherjee gave me seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nywhere that the writ petitioners were not using old precious material articles as they had claimed or that they were producing gold products instead of products of Platinum and Rhodium. 6.The controversy centred round the interpretations of certain Notifications and Amendments ranging from 1988 to 16th March, 1995. The net effect of these Notifications is that at first precious materials which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atinum wire produced from old platinum articles, I would surely have left such a matter to be first gone into by the Department? 8.But the show cause notice served far beyond six months in regard to the period 1993-95 cannot be so served unless there is some allegation of fraud or such allied improprieties mentioned in Section 11A of the Central Excise Act, which would extend the period from six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question until the service of the show cause notice, the writ application must succeed. The show cause notice impugned herein dated 9th March, 1988 in quashed.
13.For abundant caution it is also ordered that whether issued or not there will be Rule Absolute as prayed for in the writ petition.
14.Let copies the dictated order issue on the usual understandings. X X X X Extracts X X X X X X X X Extracts X X X X
|
