https://www.taxtmi.com/caselaws?id=124889 A show cause notice under Section 11A of the Central Excise Act was examined for limitation by reference to the date of filing the periodical RT-12 return, which is the relevant date where such return is statutorily required. As the notice was issued within six months of that return, the statutory time limit was not breached. The provision also supported recovery of short levy and penalty within the prescribed period. The limitation objection was therefore rejected. en-us Tue, 17 Mar 2009 00:00:00 +0530 Tue, 16 Oct 2012 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124889 A show cause notice under Section 11A of the Central Excise Act was examined for limitation by reference to the date of filing the periodical RT-12 return, which is the relevant date where such return is statutorily required. As the notice was issued within six months of that return, the statutory time limit was not breached. The provision also supported recovery of short levy and penalty within the prescribed period. The limitation objection was therefore rejected. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124889