1998 (10) TMI 143

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....asundaram, Member (J)]. - The applicants herein who have asked for a decision on the merits of the matter, submitted that the Tribunal has erred in applying the date of filing the RT 12 returns as the relevant date for the purpose of computing the limitation of period of six months for recovery of erroneous credit in terms of Rule 57-I of the Central Excise Rules, 1944, since the relevant date d....