1990 (1) TMI 210

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.... payment of appropriate duty, during the period from April, 1981 to December, 1981 and the month of Feb., 1982. The Asstt. Collector based on the show cause notice confirmed the demand tor an amount of Rs. 3042.68 for the period from April to Dec., 1981 and Feb., 1982 and also imposed a penalty of Rs. 150/-. The respondents took the matter before the Collector (Appeals). The Collector (Appeals) by the aforesaid order allowed the appeal of the respondents on the ground that the demand traverses beyond a period of six months and the show cause notice has been issued by the Supdt. especially the power of demand in such cases is vested with the Collector with effect from 25-12-85 in view of the amendment to Sec. 11A of the Central Excises & Sal....

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....int of law sought to intervene and urged that the time limit is applicable only in the case of demand raised under Sec. 11A. The show cause notice issued is for the purpose of penalty under Sec. 173Q and where there is a violation of the rule with an intention to evade duty, penalty could be imposed and the show cause notice issued for imposition of penalty cannot be said to be hit by time bar. 6. After hearing both sides and perusing the available records, we firstly observe that the show cause notice dated 13-1-87 issued by the Supdt. though referring to short payment of duty during the period from April to Dec., 1981 and Feb., 1982 did not propose to either demand or confirm the demand in respect of the short levies. The show cause noti....