2006 (8) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent petition under Section 35H(1) of the Central Excise Act, 1944 (for short 'the Act') praying the issuance of a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, for referring the following questions of law to this Court for opinion:- "(I) Whether the last date for service of Show Cause Notice was not to computed in light of definition of 'relevant date' in terms of Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with Section 11A of the Act by invoking the extended period of limitation available under proviso to Section 11A of the Act and also imposed penalty of Rs. 20,000/- under Rule 173Q of the Rules. Aggrieved against the order passed by the Collector, the assessee went in appeal before the Tribunal, who vide its order dated September 5, 2001, accepted the appeal by holding that the demand raised is be....