https://www.taxtmi.com/caselaws?id=80256 RT-12 returns under Rule 173G(3) are confined to checking whether duty has been paid in line with an approved classification and price list; they cannot replace a statutory demand for differential duty. Where the assessee paid duty pursuant to an approval already granted, and the Department disputed the underlying concession while the matter remained pending in appeal, the proper course was to issue notice under Section 11A. An RT-12 assessment could not be converted into a demand mechanism for the contested differential duty, and the demand raised through RT-12 was therefore unsustainable. en-us Fri, 29 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80256 RT-12 returns under Rule 173G(3) are confined to checking whether duty has been paid in line with an approved classification and price list; they cannot replace a statutory demand for differential duty. Where the assessee paid duty pursuant to an approval already granted, and the Department disputed the underlying concession while the matter remained pending in appeal, the proper course was to issue notice under Section 11A. An RT-12 assessment could not be converted into a demand mechanism for the contested differential duty, and the demand raised through RT-12 was therefore unsustainable. Case-Laws Central Excise Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80256