1995 (1) TMI 94

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..... They are covered by the decision of this Court in J.K. Cotton Spg. and Wvg. Mills Ltd. v. Union of India - 1987 (32) E.L.T. 234 (S.C.) = AIR 1988 SC 191. By the said decision this Court upheld as legal and valid the amendments made to Rules 9 and 49. It was argued that if the amendments are given retrospective effect from the date the rules were framed, i.e., from 28-2-1944, the assessees would ....

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.... under Section 11A of the Act have been served and the claims are raised within a period of six months from the relevant date, the Revenue would be entitled to realise the dues. In case of dispute as to whether the notice under Section 11A had been served or not the Assistant Collector will decide the issue. However, in cases where the notices have not been served as yet the Revenue would be entit....