1987 (8) TMI 344

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....i, Consultant, for the Respondents. [Order per : G. Sankaran, Sr. Vice-President]. - M/s. Kinjal Electricals (P) Ltd., Ghaziabad, submitted a classification list dated 28-6-1977 declaring lamp holders as falling under Item No. 68 of the Central Excise Tariff Schedule. It appears that pending approval of the classification list, the respondents cleared the goods under that item. The departmen....

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....nspector's peremptory demand dated 17-12-1977 not being a proper notice in terms of Rule 10/Section 11A, the demand was barred by limitation and on this basis, set aside the demand and allowed the appeal. It is against this order that the Collector of Central Excise, Meerut, has come in appeal before us. 2. We have heard Shri Balbir Singh, Sr. D.R. for the appellant/Collector and Shri N.C. Soga....

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....n an opportunity to put forth their case. The requirement of a show cause notice was mandatory. A show cause notice, as required by law, was issued only on 3-2-1982, that is, long after the expiry of six months from the period to which the demand related. This notice, therefore, is, as the Collector (Appeals) has rightly held, barred by limitation. We note from the impugned order than an even stan....