1990 (1) TMI 207

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....ents were directed to reverse the MODVAT credit availed of by four show cause notices issued by the Supdt. under Rule 57(I) of the Rules. The particulars of the show cause notices are as below:   Date of show cause notice Receipt of show cause notice Period covered Date of filing of RT-12 Returns 1. 15-12-86 16-12-86 June 86 8-7-86 2. 05-02-87 05-02-87 July 86 7-8-86 3. 18-02-87 18-02-87 Aug.86 10-9-86 4. 02-04-87 02-04-87 Sep.86 07-10-86  He contended that in all these cases, show cause notices have been issued within six months from the date of filing of RT-12 Returns as laid down under Sec. 11A of the Central Excises and Salt Act, 1944, and pointed out to the provision of the relevant date mentioned un....

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.... that for the purpose of computing limitation laid down under Sec. 11A, the date of credit taken from the RG-23 is to be taken as relevant date. He also pleaded that it is in the nature of erroneous refund and hence the relevant date according to Sec. 11A is the date of such refund, which in this case is the date of taking the credit. In other words, he contended that the relevant date for the purpose of demand is the date of credit rather than the date of filing of RT-12 Returns. He however conceded that even taking the date of credit in some cases, the demand is within the time limit of six months and he has no objection in remanding the case back to the Collector (Appeals) for considering the case on merits with regard to the demands whi....