Limitation for differential excise duty notices turns on the date of short payment or RT-12 filing, making the notice timely.

A show cause notice for differential excise duty was examined on limitation, with the relevant date taken as the date of short payment or, where no payment was made, the date of filing of the RT-12 return. On that basis, the demand was confined to the period in which duty had become payable but remained unpaid, and the notice fell within six months of its issuance. The limitation objection therefore failed and the notice was treated as within time.

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Issues: Whether the show cause notice demanding differential excise duty was barred by limitation.

Analysis: The demand was confined to the period during which duty had actually become payable but was not paid. For limitation purposes, the material date was the date of short payment or, where no payment was made, the date of filing of the RT-12 return. On that basis, the notice covered a period within six months preceding its issuance.

Conclusion: The show cause notice was held to be within time and the plea of limitation failed.

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