Revenue appeal allowed, Collector's order set aside, show cause notice for extended period valid, Assistant Collector has jurisdiction.

The Appellate Tribunal allowed the Revenue's appeal, setting aside the Collector's order-in-appeal that held the demand beyond six months as time-barred. The Tribunal determined that the Superintendent could issue the show cause notice for the extended period, and the Assistant Collector had jurisdiction to decide the case.

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The Revenue appealed against the order-in-appeal by the Collector of Central Excise, which held the demand beyond six months as time-barred. The Appellate Tribunal found that the Superintendent could issue the show cause notice for the extended period, and the Assistant Collector had jurisdiction to decide the case. The Tribunal set aside the Collector's finding, allowing the department's appeal.

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