Limitation for excise show cause notice turns on RT-12 return date; notice issued within prescribed period.

A show cause notice under Section 11A of the Central Excise Act was examined for limitation by reference to the date of filing the periodical RT-12 return, which is the relevant date where such return is statutorily required. As the notice was issued within six months of that return, the statutory time limit was not breached. The provision also supported recovery of short levy and penalty within the prescribed period. The limitation objection was therefore rejected.

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Issues: Whether the show cause notice issued under Section 11A of the Central Excise Act, 1944 was barred by limitation, having regard to the date of the periodical RT-12 return filed by the assessee.

Analysis: The notice related to the period July 1997 to September 1997 and was issued on 20 March 1998. Section 11A(3)(ii)(a) treats the date of filing the periodical return as the relevant date where the law requires such return to be filed. Since the assessee was required to file RT-12 returns under the Central Excise Rules and the notice was issued within six months from the date of filing of that return, the statutory limitation was not exceeded. The provision also empowered the authorities to proceed for recovery of short levy and for penalty within the prescribed period.

Conclusion: The show cause notice was within limitation and the contention of bar of time was rejected.

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