2001 (7) TMI 154

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under Section 35G of the Central Excise Act, 1944; (for short, the Act) seeking a mandamus directing the Customs, Excise Gold (Control) Appellate Tribunal (for short, the Tribunal) to refer the following questions of law said to be arising from the order of the appeal 25/91 dated 28-4-2000 :- (a) The show cause notice dated 14-3-1990 issued by the A.C. does not demand duty not paid or cred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unds as in the instant case. Whether the same Bench taking diametrically opposite stand in an identical case without justifying the departure is legally correct? 2.Tribunal had allowed the appeal filed by respondent-assessee by recording the following findings :- "The Assistant Collector issued a show cause notice dated 23-3-1990 directing the appellants to show cause as to why the proforma cr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... show cause notice and there is no finding by both the lower authorities on this point. For all these reasons, the show cause notice is not valid and accordingly the impugned order is set aside and the appeal is allowed." 3. Finding that the notice could not be issued beyond five years or that the Assistant Commissioner was not eligible for issuing the notice has not been questioned by the Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X