1989 (5) TMI 204

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.... with Mr. J.P. Pochkhanawala i/b Gagrat & Co., for the Respondents. [Oral Judgment per : Bharucha, J.].  - This is an appeal by the Union of India against the interin order passed on 19th July 1988 in the respondents' writ petition. The learned single Judge, upon a prima facie interpretation of Section 11A (3)(ii)(b) of the Central Excises and Salt Act, entertained doubts as to whether ....

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....l be seen that sub-section (1) of Section 11A, which invests the officer with the power to issue a show-cause notice, invests him with the power to do so within a stated time "from the relevant date". That the relevant date has come and gone is, therefore, a sine qua non of the valid exercise of the power conferred by sub-section 1. The definition of 'relevant date' appropriate to the instant case....

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....ment will require consideration at the stage of the final hearing of the petition. 5. Mr. Sethna submitted that this was not a case where all the assessments were provisional and that some assessments had been Finalised. There is no affidavit filed by the respondents. There is, therefore, no material upon which we can presently decide this. 6. Mr. Sethna submitted that the appellan....