1997 (2) TMI 213

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....t. Shri T.R. Malik, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - In respect of the period covered by years 1980 and 1983 to 1985, the Superintendent of Central Excise, Law Branch I, Baroda issued notice to the appellant alleging short-levy or short-payment of correct amount of central excise duty payable and further alleging fraud, wilful misstatement and suppres....

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....plated in the proviso to Section 11A of the Act. This ground was raised also in the memorandum of appeal a copy of which was served on the Collector of Central Excise, Baroda. The High Court of Gujarat clarified the matter in the case of Gujarat Fertilisers Co. Ltd.  - 1988 (34) E.L.T. 442. It is unfortunate that in spite of this, the Collector of Central Excise, Baroda did not take steps to ....