CCE Vs. GLASS MACHINE SPARES

JUDGEMENT

(1.) THIS is an appeal by the Revenue. Under his adjudication Order 119/92 dated 7.5.92, the Additional Collector of Central Excise, Bombay -I held the show cause notice dated 5.6.87 to be time barred in respect of demand prior to 5.1.87 on account of the show cause notice being issued beyond a period of six months. The Revenue has contended in the appeal that the Collector's order is erroneous inasmuch as it is in violation of the provisions regarding "relevant date" stipulated in Section 11A(3)(ii) of the Central Excise and Salt Act, 1944.

(2.) NONE has appeared on behalf of the respondent despite notice. Therefore we are deciding this case after hearing the Departmental Representative.

(3.) THE issue that has come up for decision in this appeal is 'relevant date' for the purpose of raising demand under Section 11A. Section 11A itself defines 'relevant date' and it reads as under: relevant date' means - -