2017 (8) TMI 772

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..... of show cause notice i.e. the date on which the duty is to be paid under this act or the rules made thereunder. In view of this provision, it can be seen that for the purpose of show cause notice the relevant date is due on filing of monthly return - In the present case for the period Nov., 1997 the date of filing of return is 15-12-1997 therefore period November, 1997 also covered in the show cau .....

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..... t aside by the lower authority on Shri M.K. Gandhi, Partner of M/s. Shreeji Engineering Works is legal and proper or otherwise. 2. None appeared on behalf of the respondent. 3. Shri N.N. Prabhudesai, ld. Superintendent (AR) appearing on behalf of the Revenue reiterating the grounds of appeal, submits that show cause notice was issued on 5-6-1998 therefore for purpose of Section 11A the relev .....

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..... riod November, 1997 also covered in the show cause notice dated 5-6-1998. I therefore hold that respondent is liable to pay duty right from 1st November, 1997 onwards till the date, demand was raised. As regard the challenge by the Revenue to the waiver of penalty under Section 209A on Shri MK Gandhi, partner of M/s. Shreeji Engg. Works, I find that ld. Commissioner has dropped the penalty on the .....

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