1985 (9) TMI 192

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....ants. Shri G.V. Naik, JCDR, for the Respondents. [Order per : D.N. Lal (Member),Member(T)] .-The original application, preferred as revision application before the Central Government, has been transferred to the Tribunal. The matter is being treated as an appeal. The said appeal is directed against the order dated 31-3-1980 passed by the Appellate Collector of Central Excise, Madras. 2....

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....-8-1972 and covered the period 6-3-1970 to 4-1-1971. The said show cause notice demanded duty to the tune of Rs. 19,662.93. After the said order of demand was confirmed by the original authority, the appellants took up the matter before the Appellate Collector of Central Excise. The said Collector after going into the matter remanded the case to the lower authority for de novo decision. It is pert....

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....e Department submitted that demand-cum-show cause notice issued on 29-3-1973 was pursuant to the Appellate Order of 30-1-1974. He further submitted that fourth show cause notice issued on 3-8 1972 referred to the duty amount of Rs. 19,662.93. The show cause notice dated 29-3-1978 also refers to the same amount of duty. According to the learned JCDR, due to pressure of work, the Superintendent coul....

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....to take 29-3-1978 as the crucial date for issue of the show cause notice, the same would be hit by limitation under the provision of the Central Excises and Salt Act, 1944 and the Central Excises Rules, 1944. 6.  We have devoted thought to the matter before us. We see force in the contention of the learned Advocate for the appellants that in the absence of any indication whatsoever th....