1997 (5) TMI 258

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....an, JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Agrasen Engg. Works, being aggrieved with the order-in-original, dated 28-3-1988 passed by the Collector of Central Excise, Indore, the notice to show cause had been issued on 15-7-1986 by the Deputy Collector of Central Excise, Raipur. The Central Excise Duty has been demanded for the peri....

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.... a Collector for the purposes of Section 11A of the Act. It was his submission that without going into the merits of the case, the impugned order-in-original merited to be set aside on this ground alone. He referred to the Tribunal's Final Order No. E/524/96-B, dated 26-9-1996 in A. No. E/2078/87-B1 in the case of Gomati Industries v. CCE, Indore, in which relying upon the Gujarat State Fertilizer....

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....ion was required to be issued by the Collector of Central Excise. In this case, the show cause notice had been issued on 15-7-1986 and had been signed by the Deputy Collector of Central Excise. As for raising the demand for the period 1980-81 to 24-1-1986, the extended period of limitation had been invoked, we consider that the notice was not proper. 5. We do not agree with the contention ....