1999 (9) TMI 210

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..... )]. This is an appeal by the Revenue against Order-in-Original No. 90/92, dated 6-5-1992. 2. Show cause notice issued on 7-7-1983 demanded duty for the period from August, 1981 to February, 1983 and no fraud or wilful mis-statement or suppression of facts etc. were found to be involved in the case. The Additional Collector dismissed the demand as totally time barred. The Revenue has submit .....

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..... Vapi Paper Mills Ltd. In that case, the Tribunal held that the time limit for demand of duty, if not paid or short paid etc. is to be reckoned with reference to the filing of RT 12 Returns. The finding of the Collector that the entire demand is beyond the time limit is contrary to the provisions of Section 11A and the decision of the CEGAT in the aforesaid case. We, therefore, set aside his order .....

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