JUDGMENT :- The common question which falls for consideration in these appeals is whether, the show cause notices issued under Section 11-A of the Central Excises and Salt Act, 1944 were issued by the competent authority as required by the proviso to sub-section (1) of Section 11-A.

2. Section 11-A(1), as it stood at the relevant time (before it was amended by Act 18 of 1992), provided as follows :-

"11-A(1). When any duty of excise has not been levied or paid or has been short levied or short-paid or erroneously refunded, a Central Excise Officer, may, within six months from the relevant date, serve notice on the person chargeable with the duty which has been levied or paid or which has been short levied or short-paid or to whom the refund has erroneously been made requiring him to show cause why he should not pay the amount specified in the notice.

Provided that where any duty of excise has not been levied or paid or has not been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,