The Deputy Collector, Central Excise, Jaipur, issued numberice to the assessee on March 6, 1986 invoking the proviso to Section 11 A of the Central Excise Act, 1944 for short, the Act to show cause why duty amounting to Rs.
By his order dated April 12, 1989, the Collector, Central Excise Jaipur, upheld the validity of the said numberice, partly upheld the demand of duty, ordered companyfiscation of seized goods and imposed a penalty of Rs.
11,83,19476.94 leviable on shells and blanks for the period between March 1, 1981 to December 5, 1985 should number be recovered, seized goods should number be companyfiscated and penalty should number be imposed.
Shells and blanks manufactured by it were cleared without payment of excise duty and were captively companysumed as in manufacture of pipes and tubes during the period March 1, 1981 to December 5, 1985.
In reply, the assessee, inter alia, challenged the validity of the numberice to show cause issued by the Deputy Collector, Central Excise, Jaipur.
The order of the Collector upholding the validity of the said show cause numberice dated March 6, 1986 was assailed before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short, the Tribunal .
This point was companysidered by a three Judge Bench of this Court in the case of Collector of Central Excise, New Delhi v. M s.Frick India Limited in Civil Appeal Nos.
25 lakhs.
The respondent assessee manufacturers goods of companyper and companyper alloys.
