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    <title>1997 (7) TMI 416 - CEGAT, MUMBAI</title>
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    <description>Service of a section 11A show cause notice was accepted where the record contained an admission of receipt, and the objection that acknowledgement or affidavit proof was missing was rejected. For limitation, the relevant date was the filing date of the monthly return; because the return for July 1982 was filed on 13-08-1982, the demand raised within six months was not time-barred. The demand was therefore sustained on both service and limitation grounds.</description>
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      <title>1997 (7) TMI 416 - CEGAT, MUMBAI</title>
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      <description>Service of a section 11A show cause notice was accepted where the record contained an admission of receipt, and the objection that acknowledgement or affidavit proof was missing was rejected. For limitation, the relevant date was the filing date of the monthly return; because the return for July 1982 was filed on 13-08-1982, the demand raised within six months was not time-barred. The demand was therefore sustained on both service and limitation grounds.</description>
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