2002 (1) TMI 81

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.... a limited company, has challenged under Articles 226 and 227 of the Constitution of India, two orders dated 11-5-1984 and 14-5-1984, whereby the approved price list and the approval of revised ground plan was cancelled respectively by the Assistant Collector, Central Excise, Division-III, Baroda. The petitioner has further challenged consequential show cause notices dated 21-5-1984, 10-8-1984, 11....

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....Factories Act, 1948 for the decorating unit. On 2-6-1983 the revised ground plan was approved by the authority and on 7-7-1983 the fresh price list was provisionally approved with effect from 3-6-1983. It appears that the authority carried out inquiry regarding fresh price list and finally approved the same on 7-10-1983. 3. On 11-5-1984 the same authority who had approved the price list and the....

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.... 5. Mr. M.R. Shah, learned Standing Counsel appearing on behalf of the respondent contended that the case of the petitioner was different on facts from the one before the Apex Court in as much as the petitioner company was one company and merely because it had different manufacturing units it should not be contended that they were separate units. Elaborating on the contention it was submitted t....

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.... period beyond the period for which the approved price list existed. In relation to the said notice in light of Section 11A of the Central Excise Act, it is apparent that the authority would be required to proceed within the period of limitation viz., six months from the relevant date and in the present case in relation to show cause notice of 29-10-1985, the limitation period would be the end of ....