1991 (7) TMI 112

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..... Railway Station from the possession of one Brijmohan Pailya who is none other the first respondent herein. The seizure was on 17-11-1984. Statements of three persons were recorded by the Superintendent of Central Excise and further investigation was taken up by the department. On completion of that investigation, show cause notices dated 13-2-1985 as required under Section 79 of the Gold (Control) .....

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..... arned brother Justice Rajashekara Murthy. He on referring to the decision in Manick Chand Paul and Others v. Union of India and Others [1984 (18) E.L.T. 185 (S.C.) = AIR 1984 SC 1249] as well as Assistant Collector of Customs and Superintendent, Preventive Service, Customs, Calcutta and Othters [1983 (13) E.L.T. 1477 (S.C.) = AIR 1972 SC 689] came to the conclusion that the notices in these cases .....

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..... ut in the two rulings of the Supreme Court to which we have made a reference earlier, on which reliance was placed by the learned single Judge. Therefore, there is no scope for applying the General Clauses Act at all. The notice admittedly being beyond 6 months by one day is bad in law. The consequence would be no adjudication would be possible under Section 79 of the Act. The writ appeals fail. D .....

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