1997 (11) TMI 289

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....one, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - This is an appeal by Revenue against the order-in-appeal passed by the Collector of Central Excise (Appeals) holding that the demand confirmed by the Assistant Collector for the period beyond six months was time barred under Section 11A of the Central Excise Act, 1944. He had held that as a notice proceeded on the basis of....

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....dicate cases involving suppression, wilful misstatement etc. came into effect on 25-12-1985. In view of this position, the finding of the Collector (Appeals) that the Superintendent could not have issued the show cause notice for the extended period alleging suppression of fact and that the adjudication of the case by the Assistant Collector was not proper needs to be set aside. 3. Respond....