(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.