(1) IN place of the order dated the 18/04/1988, we substitute the following order. (2) HAVING considered the facts and circumstances of the case, in our opinion, in the light of the observations in J.K. COTTON SPINNING AND WEAVING MILLS LTD. &ANR.VS UNION OF INDIA *( AIR 1988 SC 191 ), it would be appropriate to direct that in cases where notices under S. 11A of the central Excise and Salt Act, have been served and the claims do not cover for any period beyond six months from the respective dates of the notices, the respondents would be entitled to realise the dues. In case of dispute as to whether the notice under S. I IA had been issued or not, the Assistant Collector will decide the issue. In cases where notices are yet to be issued, the respondents would be entitled to do so but the same should not go beyond six months. Ineither of the aforesaid two eventualities, orders will not be passed by the respondents authorities without giving opportunities to the applicants to make representations against the proposed orders. If notices are issued for the aforesaid purpose the applicants would have eight weeks time to make representation from today. (3) THE Bank Guarantees furnished by the applicants shall be made available for realisation of dues, if any, by the respondents. (4) THE interim orders are modified as indicated above. The applications for amendment have become infructuous and are, therefore, dismissed accordingly. These applications are disposed of accordingly.