2004 (2) TMI 541

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....ate appeared for the appellants and Shri L. Narasimha Murthy learned JDR appeared for the Revenue. 3. Shri Gururaj pleaded that in this case the show cause notices issued to the appellants classifying the product under sub-heading 3925.99 of the Central Excise Tariff Act and consequently demanding differential duty are time barred. He said that the classification issue has already been decided by the Larger Bench of the CEGAT and the decision is against him. Therefore he is not contesting the classification of the FRP sheets. However, he is contesting only that once the classification declarations were filed by the appellant it was for the department to re-classify the goods and issue the demands within a period of six months. He re....

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....ended period has not been applied. The notices have been issued within the period of 6 months from the last date of submission of RT 12 return. The demand for the period from 1-10-98 to 31-3-99 proposing change in the classification and recovery of duty short paid was issued on 30-6-99. He stated that the appellants are small scale industry and they were to file quarterly RT 12 returns. For the quarter from 1-10-98 to 31-12-98 the return was required to be filed by 5-1-1999, the show cause notice was issued on 30-6-99 which is within six months period. Same is the position in the case of show cause notice covering the period from 1-4-99 to 30-9-99. Since the RT 12 was required to be filed by 5th July, the show cause notice was issued by 13-....