1987 (7) TMI 305

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..... Kalyanam, Member (J)]. - No. E/Stay/364/87/MAS. -This is an application seeking stay of all proceedings now pending against the petitioner before the Collector of Central Excise, Cochin, in pursuance of a Show Cause Notice dated 16-4-1986. The petitioner is sought to be proceeded against in adjudication in respect of the alleged removal of branded beedies between 1-10-1980 to 30-9-1985 clandes....

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....rd the petitioner for considerable length of time on the question relating to limitation under the Act, the only question argued before us. In this view of the matter, this petition is dismissed. 3. A. No. E/260/87/MAS. - As stated above, the appeal is against the order of the Collector of Central Excise, Cochin, dated 7-4-1987, rejecting the appellant's contention that the Show Cause Notice date....

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....counsel for a considerable length of time on the question of validity of the Show Cause Notice dated 16-4-1986 and the competence of the adjudicating authority in issuing the same. We do not find any substance in the plea of the learned counsel in regard to the same. Admittedly this is a case where action is sought to be initiated by the authorities in terms of Rule 9(2) of the Central Excise Rule....

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.... not retrospectively, cannot be countenanced and such a construction would lead to a very anomalous situation of an authority waiting for a person to commit an act of clandestine removal in future to invoke this provision. Since adjudication proceedings are already pending and since the matter relates to the alleged clearance of excisable goods clandestinely without payment of duty from the year 1....