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2012 (11) TMI 681

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..... Respondent. [Order]. -  Heard both sides at length. On 13-5-1999, the appellants intimated the jurisdictional Superintendent through a letter the following :- "We are to inform you from our records that the differential duty receivable from you for the following months are pending for a long time. Cotton Yarn July' 95 Rs. 9,122.22   Aug.' 95 Rs. 26,174.64   Dec.' 95 Rs. .....

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..... ral Excise Duty receivable from you in respect of Cotton yarn for Rs. 40,052.22 and N.C.S. Yarn Rs. 2,15,642.65 for the period relating from July, '95 to June, '96 is yet to be taken credit by us and we have requested your kind permission for the same. Due to non-receipt of RT-12 assessed copies duly countersigned by the superintendent of Central Excise, the issue is still pending. This has attrac .....

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..... sted to return the RT-12 return submitted for the period from July, '95 to Jan. '96 and the matter was kept pending for a long time because of the file at your office was not available in current desk. However, as requested by your officials, we deputed our office boy for tracing the file at your office and finally traced the file and handed over to your for in turn for onward transmission to us f .....

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..... third letter cited above. Even after that, the concerned officials have not bothered to assess the relevant returns duly submitted by the appellants and subsequently traced out by sending a person to the Range Office. The copies of the assessed RT-12 returns according to the learned JCDR are not available. The impugned show-cause notice has been issued on 4-5-2000, demanding the impugned amount o .....

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