TaxTMI 
TaxTMI 
1992 (2) TMI 95
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....se notice was issued for recovery of Central Excise Duty and for penalty upon the same writ petitioner for the years 1979-80 to 1984-85, all the years ending with the 31st of March. The earlier show cause notice is dated 25th April, 1986. 4. It is clear from the said earlier show cause notice that Central Excise Duty was being sought to be recovered, upon the twin allegation, that the number of workers at the factory of the writ petitioner, was, according to the respondent, more than what was declared by the writ petitioner and that the annual turnover of the writ petitioner for the aforesaid years was in excess of Rs. 30,00,000/- excepting for only the year 1980-81. These were all revealed, as the earlier show cause notice itself states, ....
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.... have effect, as if, for the words "Central Excise Officer", the words "Collector of Central Excise and" for the words "six months", the words "five years" were substituted." 6. On the basis of the said Section and the said proviso it is quite clear that in case a show cause notice is served beyond the period of six months the said show cause notice must state on the face of it as to how the notice is being sent beyond six months but within five years by reason of the case coming within the ambit of the proviso to that Section. Without such an expression of how the respondents seek to invoke their power of recovery beyond the period of six months the party intended to be affected would not know how to answer that point and in that event wo....
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....t to the Central Excise Department till it was detected by the Central Excise Officers. Hence the assessee appears to have suppressed the fact with the intent to evade payment of Central Excise duty." On the basis of the above statement it would appear that the respondents have made allegations that appropriate disclosure was not made by the writ petitioner and that the writ petitioner has also suppressed facts. I am not to enter into these questions if I am to set aside the show cause notice on a preliminary point of jurisdiction. 8. The point about which the above paragraph in the show cause notice is totally silent is as to how by reason of the alleged non-disclosure or suppression the excise duty for the period 1-4-1985 to 31-7-1985 f....