https://www.taxtmi.com/caselaws?id=51121 Under the then Central Excise scheme, limitation under Section 11A was not computed merely from the department's date of knowledge, and the Larger Bench view was followed, so the show cause notice was not time-barred. The Tribunal also held that the inclusive definition of "Collector" in the Central Excise Rules applied with the Act where consistent, and an Additional Collector was competent to issue a notice invoking the extended period under Section 11A. Both objections therefore failed, and the demand and penalty as modified earlier were sustained. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51121 Under the then Central Excise scheme, limitation under Section 11A was not computed merely from the department's date of knowledge, and the Larger Bench view was followed, so the show cause notice was not time-barred. The Tribunal also held that the inclusive definition of "Collector" in the Central Excise Rules applied with the Act where consistent, and an Additional Collector was competent to issue a notice invoking the extended period under Section 11A. Both objections therefore failed, and the demand and penalty as modified earlier were sustained. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51121