1989 (4) TMI 172

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....espondent. [Order per : R. Jayaraman, Member (T) ]. - For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 68,176.23, towards duty and Rs. 500/- towards penalty. 2. Shri Willington Christian, the learned Advocate, on behalf of the applicants, contended that the order of the authorities below is prima facie bad in law. The issue relates to the recovery of MODVA....

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....ce came to be issued only on 16-11-1987, much beyond a period of six months. In the show cause notice, there was no allegation of suppression but reference to Rule 173Q was made for imposition of penalty. If the notice is taken as alleging suppression of facts, then it ought not to have been issued by the Supdt., since as per the amendment to Section 11A proviso, only the Collector can issue such ....