9911796707
TMI Blog2004 (2) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... rthy learned JDR appeared for the Revenue. 3. Shri Gururaj pleaded that in this case the show cause notices issued to the appellants classifying the product under sub-heading 3925.99 of the Central Excise Tariff Act and consequently demanding differential duty are time barred. He said that the classification issue has already been decided by the Larger Bench of the CEGAT and the decision is against him. Therefore he is not contesting the classification of the FRP sheets. However, he is contesting only that once the classification declarations were filed by the appellant it was for the department to re-classify the goods and issue the demands within a period of six months. He referred to Rule 173B(3) of the Central Excise Rules according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the period of 6 months from the last date of submission of RT 12 return. The demand for the period from 1-10-98 to 31-3-99 proposing change in the classification and recovery of duty short paid was issued on 30-6-99. He stated that the appellants are small scale industry and they were to file quarterly RT 12 returns. For the quarter from 1-10-98 to 31-12-98 the return was required to be filed by 5-1-1999, the show cause notice was issued on 30-6-99 which is within six months period. Same is the position in the case of show cause notice covering the period from 1-4-99 to 30-9-99. Since the RT 12 was required to be filed by 5th July, the show cause notice was issued by 13-1-2000 and in case of the period from 1-10-99 to 17-1-99, the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period to which said return relates is to be filed by a manufacturer, the date on which such return is filed or where the return has not been filed, the last date on which such return is filed should be taken as the relevant date. In this case, the relevant date has been taken as 5th day of the month following the quarter to which the return relates. Therefore considering this situation we find that the show cause notices dated 30-6-99 and dated 19-4-2000 were within the period of 6 months from the relevant date. However, show cause notices dated 13-1-2000 covering the period from 1-4-99 to 30-9-99 was required to be issued before 5-1-2000 but it has been issued on 13-1-2000. Therefore the demand for the quarter 1-4-99 to 30-6-99 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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