TaxTMI 
TaxTMI 
1998 (11) TMI 317
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....spondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Lalwani Earthmovers Ltd., the Order-in Original dated 23-9-1991 passed by the Addl. Collector of Central Excise, Indore is under challenge. Originally, a show cause notice was issued to the appellants on 13-8-1986 by the Asstt. Collector of Central Excise, Indore. The period involved was the years 1982-83, 1983-84 and....
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....1,788.09 for the period 1984-85. He also imposed a penalty of Rs. 5,000/-. 2. The matter was heard on 16-11-1998 when Shri P.N. Kaul, Advocate submitted that the original show cause notice was issued by the Asstt. Collector of Central Excise and he was not competent to issue the notice invoking extended period of limitation. The fresh show cause notice issued by the Addl. Collector of Centra....
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.... Shri K. Shiv Kumar, JDR sumitted that the demand had been confirmed for the year 1984-85 and when calculated with reference to the first show cause notice the demand was within the period of limitation. He also submitted that the two show cause notices got merged when the Addl. Collector issued the revised show cause notice. 4. We have carefully considered the matter. We find that in the or....
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.... the Asstt. Collector of Central Excise was without jurisdiction. We find that the appellate authority had agreed with this submissions of the appellants and had remanded the matter for re-adjudication. We consider that once the initial show cause notice was without jurisdiction the infirmity could not be cured by the adjudicating authority. Further, we find that the Addl. Collector issued a revis....