2018 (7) TMI 1957

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..... om the relevant date i.e. date of filing of return of November 1997. Hence, the finding of the Commissioner (Appeals) that due date for filing return only is to be taken for computing the period of limitation cannot be faulted with. Appeal dismissed - decided against Revenue.
SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri A. Roy, Suptd. (AR) for the Appellant (s) Shri Ravi Raghavan, Advocate & Shri Harsh Shukla, C. A. for the Respondent(s) ORDER Per Bench: This is an appeal filed by the Revenue against the Order-in- Appeal No. 115/BBSR-II/04 dated 21.05.2004 passed by the Commissioner of Central Excise (Appeals). The Respondent had taken credit of duty paid on capital goods imported under P .....

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..... Ld. Counsel for the appellant on the contrary submits that relevant date for computing the period of limitation will be the date on which return for the month of November 1997 was due to be filed. It is submitted that if the due date for filing return is taken then the Show Cause Notice issued on 10.9.1998 is time barred since all the relevant facts were in the knowledge of the department. 7. We have considered the submissions made by both sides and perused the appeal records. The short issue for consideration in the present appeal is the determination of the relevant date for computing the period of limitation. The dispute in the present case relates to the availment of credit on capital goods imported under the Project Import Scheme. .....

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..... n of the Tribunal in the case of Himachal Futuristic Communication Ltd. Vs. Commissioner of Central Excise, Chandigarh, 1997 (92) ELT 648 (Del.-Tri.). The Tribunal while interpreting the provisions of rule 57U(I), for computation of period of limitation from the date taking credit, vis a vis date of filing RT 12 returns held as under:- "5…Therefore, the learned Counsel is correct in contending that the period of six months begins to run from the date of taking credit. The argument that it is the date of filing RT 12 returns which is to be taken as the relevant date for computing six months period of limitation, has been considered and negatived in the case of Arunachal Plywood reported in 1992 (62) ELT 830 which has been subsequen .....

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