https://www.taxtmi.com/caselaws?id=88579 Demand for duty on excess realisation was held to be within the normal limitation period under section 11A because the show cause notice was issued shortly after the department received the invoices and came to know of the excess amount. The objection of time-bar was rejected. The tribunal also held that, where rule 173C(11) is read with rule 173-I(2), recovery of duty on the excess amount realised could be made through assessment on RT-12 returns, and a separate show cause notice was not necessary. The appellate order treating the demand as time-barred was therefore set aside. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88579 Demand for duty on excess realisation was held to be within the normal limitation period under section 11A because the show cause notice was issued shortly after the department received the invoices and came to know of the excess amount. The objection of time-bar was rejected. The tribunal also held that, where rule 173C(11) is read with rule 173-I(2), recovery of duty on the excess amount realised could be made through assessment on RT-12 returns, and a separate show cause notice was not necessary. The appellate order treating the demand as time-barred was therefore set aside. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88579