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TMI Blog1998 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jain, Member (T)]. Briefly stated, facts of the case are as follows : 1.1 The respondents herein were getting their value assessed in terms of the provisions of Rule 173C(11) as according to the permission given by the competent authority of the Central Excise. The said provisions stipulate that an assessee may be allowed to declare the price of goods sold by it on the gate passes or acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... joyment of the benefit of Notification No. 175/86, was nevertheless charging duty at the tariff rate from the customers of its goods in the invoices issued by it. The respondents did not submit such invoices along with RT 12 returns for the month of April 1990 to September 1990. In asking for the invoices for the relevant period as aforesaid, the respondents submitted the invoices on 14-12-1990. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remkumar pointing out the aforesaid facts submits that the fact of extra realisation made by the respondents has come to the notice of the Revenue only on 14-12-1990 as mentioned in the show cause notice. The demand has been issued within three months thereafter by a show cause notice dated 11-3-1991. The demands have also been issued, he however submits, on assessments of RT 12 returns of the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the Revenue s appeal and setting aside the impugned order to the extent of holding the demand for the period April 1990 to 10-9-1990 which is barred by time. 3. Opposing the contention, ld. Advocate, Shri K.K. Banerjee for the respondents reiterates the finding of the lower appellate authority. 4. We have carefully considered the pleas advanced from both sides. In the facts as set ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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