ASSISTANT COLLECTOR OF CENTRAL EXCISE GUNTUR Vs. RAMDEV TOBACCO COMPANY

JUDGEMENT

(1.) This appeal, on certificate, is directed against the decision of the High Court of Andhra Pradesh which has quashed the imposition of duty and levy of penalty on the ground that the show cause notice was issued after the expiry of the period of six months from the accrual of the cause of action. The facts leading to this appeal are as follows:

(2.) Sub-section (2) of Section 40 of the Act as it stood at the relevant point of time before its amendment by Amendment Act 22 of 1973 read as under:

(3.) Thus the appellant's contention that sub-section (2) was confined only to the Government officers was found to be unwarranted on the plain words of the provision and was also repelled by reference to other comparable statutes which went to show that whenever the legislature intended to limit the application against the Government officers, the Legislature had chosen appropriate words of limitation to restrict the operation of the provision. It follows, therefore, that the application of the sub-section extended to any person, not being a Government Officer, against whom any suit, prosecution or other legal proceeding was commenced for anything done or ordered to be done under the Act.