1988 (2) TMI 64

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.... (J)]. - Rule. Mrs. Mehta waives service of rule on behalf of the respondents. By consent heard today. 2. By the impugned show cause notice dated 15th January, 1987 the Superintendent of Central Excise and Customs, Baroda, has called upon the Petitioner to show cause why the duty of excise for the period from 1st January, 1981 to 30th November, 1986 amounting to Rs. 73,49,298.89 Ps. not paid by....

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....duty which has not been levied or paid requiring him to show cause why he should not pay the amount specified in the notice. Under this sub-section power has been conferred on a Central Excise Officer to serve notice on the person chargeable with the duty which has not been levied or paid to show cause why he should not pay the same. The notice must be issued within six months from the relevant da....

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....ords 'five years' are substituted. Since the period in respect of which the duty is demanded exceeds six months, there can be no doubt that the Department proposes to invoke the proviso to sub-section (1) of Section 11 A of the Act. As pointed out above, the duty sought to be recovered is for the period from 1st January 1981 to 30th November 1986, that is, for a period exceeding six months from th....