The second numberice dated 14 9 1981 is within six months for the period 15 3 1981 to 30 6 1981 but the period of 1 1 1981 to 31 3 1981 falls outside the permissible period of six months.
Two show cause numberices were issued under Section 11 A of the Central Excises and Salt Act, 1944 on the ground of wilful suppression of material facts.
The periods involved are 1 7 1980 to 31 12 1980 and 1 1 1981 to 30 6 1981.
