https://www.taxtmi.com/caselaws?id=101906 An administrative trade notice allowing consolidated filing could not override the statutory requirement to file monthly returns under Rule 173G. For limitation under Section 11A, the relevant date was the date prescribed by the rules for filing the monthly return for the period concerned, not the date of the consolidated return. As the monthly return was filed on 10-1-1995 and the demand notice was issued within six months of that date, the notice was within time and the limitation objection failed. en-us Wed, 06 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 11:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101906 An administrative trade notice allowing consolidated filing could not override the statutory requirement to file monthly returns under Rule 173G. For limitation under Section 11A, the relevant date was the date prescribed by the rules for filing the monthly return for the period concerned, not the date of the consolidated return. As the monthly return was filed on 10-1-1995 and the demand notice was issued within six months of that date, the notice was within time and the limitation objection failed. Case-Laws Central Excise Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101906