2002 (2) TMI 766

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....opra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The notice issued to the appellant demanded duty on block board cleared by it during the period between October 1994 and May 1995. It did not invoke the extended period contained in the proviso to sub-section 3(a) of Section 11A of the Act. The Assistant Commissioner, whose order has been confirmed by the Commissioner ....

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....n. Sub-rule (g) of Rule 173G prescribes filing of monthly return. There is no provision in the rule for relaxation of this condition. The trade notice that was issued is thus an extra legal concession extended to the small-scale industries. Clause 2 of sub-section (3) of Section 11A at the relevant time defined "relevant date" to indicate the date on which the monthly return prescribed by the Rule....