UNION OF INDIA Vs. MAHINDRA & MAHINDRA LTD

JUDGEMENT

(1.) This appeal is directed against the judgment and order dated 13th September, 2002 passed by the High Court of Judicature at Bombay in Writ Petition No. 2986 of 1986. By the impugned judgment the Division Bench of the High Court set aside two show-cause notices dated 12th August, 1985 and 4th February, 1986 issued by Superintendent of Central Excise for short payment of excise duty Under Section 11A of the Central Excise and Salt Act, 1944 (hereinafter referred to as, 'the Act').

(2.) The factual matrix of the case is as follows:

(3.) The competent authority in exercise of power conferred under the Act issued two above referred show-cause notices dated 12th August, 1985 and 4th February, 1986. The first show-cause notice dated 12th August, 1985 covered the period from 1982 to 1985 and alleged therein: