1995 (1) TMI 70

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....power conferred by Section 11A of the Central Excises and Salt Act, 1944 (hereinafter called `the Act') three show cause notices were issued to the respondent on the allegation that it had failed to pay the duty on coal cinders payable under Tariff Item No. 68. The first notice is dated 17-10-1983 covering duty period from 1-4-1981 to 31-1-1983. The other two notices dated 7-11-1983 and 19-11-1983....

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....viso is attracted. Admittedly, it is beyond the period of limitation of six months prescribed under Section 11A(1) but it is within the extended period of 5 years under the proviso to that sub-section. Now in order to attract the proviso it must be shown that the excise duty escaped payment by reason of fraud, collusion or wilful mis-statement or suppression of fact or contravention of any provisi....

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.... that the assessee was guilty of wilful mis-statement or suppression of fact. In the absence of such averments in the show cause notice it is difficult to understand how the Revenue could sustain the notice under the proviso to Section 11A(1) of the Act. The Additional Collector while conceding that the notice had been issued after the period of six months prescribed in Section 11A(1) of the Act h....

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....r se cannot go to prove that there was the intention to evade payment of duty or that the assessee was guilty of fraud, collusion, mis-conduct or suppression to attract the proviso to Section 11A(1) of the Act. There is considerable force in this contention. If the Department proposes to invoke the proviso to Section 11A(1), the show cause notice must put the assessee to notice which of the variou....