https://www.taxtmi.com/article/detailed?id=6148 The omission of "on due date" from Explanation 1(ii) to section 11A makes the relevant date the actual date of filing a return whenever a return is filed, regardless of whether filing was belated. Consequently, limitation for issuing show cause notices will run from the filing date even for late returns, thereby extending the period available to revenue authorities to raise demands in cases of short levy, non levy or short payment of excise duty. en-us Wed, 11 Mar 2015 05:28:13 +0530 Wed, 11 Mar 2015 05:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6148 The omission of "on due date" from Explanation 1(ii) to section 11A makes the relevant date the actual date of filing a return whenever a return is filed, regardless of whether filing was belated. Consequently, limitation for issuing show cause notices will run from the filing date even for late returns, thereby extending the period available to revenue authorities to raise demands in cases of short levy, non levy or short payment of excise duty. Articles Central Excise Wed, 11 Mar 2015 05:28:13 +0530 https://www.taxtmi.com/article/detailed?id=6148