Judgment

SABYASACHI MUKHARJI, J. :- This is a statutory appeal against the decision of the Customs, Excise and Gold(Control) Appellate Tribunal. under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called the Act).

2. A sum of Rs. 5,60,679.40 was sanctioned to the respondent on the basis of Notification No. 108/78 as an incentive for excess production. On 18-5-1979, the said sum was credited to the Personal Ledger Account of the dealer. On 5th November, 1981, the Superintendent of Central Excise issued a show cause notice asking the respondent to show cause as to why the sum of Rs. 66,306.62, granted in excess under the aforesaid notification. be not recovered from it.

3. On 31-7-1982. the Asstt. Collector, however, held that there was no excess sanction because of wilful incorrect statement or suppression of facts by the respondent. In the premises, he held that the notice was barred by lapse of time according to the statute and. accordingly, dropped the demand.

4. On 6th October, 1982, the Collector of Central Excise, Chandigarh, while exercising his power under Section 35A(2) of the Act as it stood at the material time, issued a review show cause notice agains