2009 (3) TMI 655

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....hat, the show cause notice dated 20th March, 1998, which was issued for an amount of Rs. 18,489/-, was issued beyond a period of limitation prescribed under Section 11A of the Central Excise Act, 1944, as the impugned notice related to the period from July, 1997 to September, 1997. 2. The learned advocate appearing for the appellants submitted that, undisputedly the impugned show cause notice related to the period from July, 1997 to September, 1997 and it was issued on 20th March, 1998. He further submitted that, the Department was fully aware of the classification claimed by the appellants as also the benefit claimed by them under the relevant Notification at the time when the required declarations were filed by the appellants and,....

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....e period of six months from such date of the filing of RT-12 by the appellants. This fact has been clearly considered by the Deputy Commissioner in his order dated 10th March, 2000. 5. The contention on behalf of the appellants, however, is that, the demand for short levy could not have been made after the expiry of period of six months. This contention is devoid of substance as Section 11A empowers the authorities to issue show cause notice not only for necessary action for recovery of the short levy, but also for imposition of penalty for failure on the part of the assessee to pay the correct duty. Further, the expression "relevant date", which is to be found in Section 11A(1) and which is the date for commencement of the proceedi....