- (1.) We have heard the learned Attorney General on behalf of the appellant and Sri Dushyant Dave, learned counsel on behalf of the respondent.
(2.) A memo on behalf of the appellant has been filed. The memo reads : "The show cause notice was issued on 22/1/1987 for the period covering 5/7/1986 to 10/9/1986. If the period of 6 months is counted from backward it goes to 22/7/1986. Therefore, the show cause notice may be treated as valid under Section IIA for the period 22/7/1986 to 10/9/1986 and the judgment of the tribunal may be set aside, and fresh order may be passed by the appropriate Officer of central Excise, Baroda in accordance. "
(3.) The appeal is disposed of in terms of the above memo. No costs.;