KASHMILON PROCESSING INDUSTRIES Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THE short point raised in this writ petition is that the order passed by the Central Government on 30.01.1981 under Section 36 of the Central Excise Act, 1944 was beyond time. The facts are that the Appellate Collector of Central Excise had passed an order under Section 35 of the said Act in favour of the petitioner on 28.3.1978. The show cause notice under Section 36(2) of the said Act was issued on 16.10.1978. Consequent to the said show cause notice, the impugned order dated 30.01.1981 has been passed.

(2.) THE provisions of Section 36 as it stood at the relevant point of time read as under:

(3.) THIS being the position, the show cause notice under the third proviso to Section 36(2) would have to be issued within six months of the order under Section 35 passed by the Appellate Collector. The Appellate Collector had passed the order on 28.3.1978. It is relevant to note that in the writ petition in ground (h) the petitioner has specifically taken the plea that the show cause notice was time barred. The plea taken was that: