1997 (7) TMI 592

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....Shri S. Nunthuk, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed, this appeal against the order-in-original dt. 31st August, 1989 passed by the Addl. Collector, Central Excise & Customs, Pune. In the impugned order, the Addl. Collector confirmed the demand raised in the show-cause notice for the reasons given in the order u/r 9(2) of the Central Exc....

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....mpugned order was passed. 3. We have heard Shri M.A. Rangaswamy, ld. Advocate on behalf of the appellants and Shri S. Nunthuk, ld. DR on behalf of the respondent. Ld. Counsel appearing on behalf of the appellants submits that in this case, the show-cause notice was issued on 24-4-89 covering the period from March, 1984 to Feb., 1987 and provisions of Section 11A(1) of the Central Excise Ac....

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....ause notice must put the assessee to notice which of the various commissions or omissions stated in the proviso is committed to extend the period from six months to five years. Unless the assessee is put to notice, the assessee would have no opportunity to meet the case of the department. The defaults enumerated in the proviso to the said sub-section are more than one and if the excise department ....