2017 (8) TMI 772

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....pellant. None, for the Respondent. ORDER The issue involved in the present case is that for the purpose of demand within the normal period in terms of Section 11A(3)(ii)(a) which period will be covered. The other issue is whether penalty is set aside by the lower authority on Shri M.K. Gandhi, Partner of M/s. Shreeji Engineering Works is legal and proper or otherwise. 2. None appe....

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....ct or the rules made thereunder. In view of this provision, it can be seen that for the purpose of show cause notice the relevant date is due on filing of monthly return. In the present case for the period Nov., 1997 the date of filing of return is 15-12-1997 therefore period November, 1997 also covered in the show cause notice dated 5-6-1998. I therefore hold that respondent is liable to pay duty....