1999 (3) TMI 88

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.... the Commissioner of Central Excise, Calcutta asking the writ petitioners to show cause why wilfully evaded Central Excise duty to the tune of Rs. 2.40 crores (approximately) should not be levied as against them. 2.The only points which are impressive about the show cause notice are the amount of the demand and the manner in which Mr. Prem Gopal Mukherjee appearing for the respondents tried to ....

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....f one week in 1994. There is no allegation anywhere that the writ petitioners were not using old precious material articles as they had claimed or that they were producing gold products instead of products of Platinum and Rhodium. 6.The controversy centred round the interpretations of certain Notifications and Amendments ranging from 1988 to 16th March, 1995. The net effect of these Notificatio....

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....the interpretation of these is with regard to platinum wire produced from old platinum articles, I would surely have left such a matter to be first gone into by the Department? 8.But the show cause notice served far beyond six months in regard to the period 1993-95 cannot be so served unless there is some allegation of fraud or such allied improprieties mentioned in Section 11A of the Central E....