9911796707
TMI Blog2002 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11-5-1984 and 14-5-1984, whereby the approved price list and the approval of revised ground plan was cancelled respectively by the Assistant Collector, Central Excise, Division-III, Baroda. The petitioner has further challenged consequential show cause notices dated 21-5-1984, 10-8-1984, 11-10-1984 and 29-10-1985. 2. The petitioner company carries on business of manufacturing glassware and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority and on 7-7-1983 the fresh price list was provisionally approved with effect from 3-6-1983. It appears that the authority carried out inquiry regarding fresh price list and finally approved the same on 7-10-1983. 3. On 11-5-1984 the same authority who had approved the price list and the revised ground plan cancelled the approval of the price list and on 14-5-1984 followed by cancelling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the petitioner was different on facts from the one before the Apex Court in as much as the petitioner company was one company and merely because it had different manufacturing units it should not be contended that they were separate units. Elaborating on the contention it was submitted that the petitioner company had common staff, common management which went to show that there was no separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 11A of the Central Excise Act, it is apparent that the authority would be required to proceed within the period of limitation viz., six months from the relevant date and in the present case in relation to show cause notice of 29-10-1985, the limitation period would be the end of April, 1985. However, this aspect of the matter need not be gone into in light of the fact that the issue st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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