RALECTRONICS LIMITED BANGALORE Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE YESHWANTHPUR DIVISION BANGALORE

JUDGEMENT

(1.) this appeal is preferred against the order dated 26th march, 1992 passed by the learned single judge in writ petition 2280 of 1989.

(2.) petitioner in the writ petition is the appellant before us. It has sought for quashing the show cause notice bearing o.c. No. 1171 of 1988, dated 23-5-1988 issued by the superintendent of central excise, yeshwanthpur range, Bangalore under Section 11-a(l) of the central excise and salt Act, 1944 (hereinafter referred to as 'the act'. The show cause notice dated 23-5-1988 covers the period from 1-1-1988 to 30-4-1988. The same officer has also issued another show cause notice bearing o.c. No. 1867 of 1988, dated 16lh september, 1988 under the very same provision of the Act, which covers the period from 1st may, 1988 to August 1988. The appellant-petitioner has also challenged the said show cause notice. Thus, in the writ petition the show cause notices dated 23-5-1988 and 16-9-1988 issued by the superintendent of central excise, yeshwanthpur range, Bangalore are. Challenged.

(3.) the learned single judge held that as the show cause notice were issued within a period of six months from the date of assessment, it did not affect the jurisdiction of the super intendent of central excise irrespective of the fact that the show cause notices averred short-levy by suppression. Accordingly, he dismissed the writ petition keeping it open to the appellant-petitioner to urge all the contentions before the authority who had issued show cause notices. Aggrieved by the decision of the learned single judge, the petitioner has come up in this appeal.