TMI Blog2009 (3) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Justice R.M.S. Khandeparkar, President]. This appeal arises from the Order-in-Appeal No. 537-CE/MRT-I/2004 dated 27-8-2004 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-I. The only point which is sought to be canvassed in the appeal is that, the show cause notice dated 20th March, 1998, which was issued for an amount of Rs. 18,489/-, was issued beyond a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the notice was issued within six months from the relevant date as contemplated under Section 11A of the said Act and this aspect has been duly considered by the authorities below; hence, there is no substance in the contention sought to be raised on behalf of the appellants. 4. Undisputedly, the period for which the show cause notice was issued under Section 11A relates to July, 1997 to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules. It is also a matter of record that the impugned notice dated 20th March, 1998 was issued within the 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty paid on the excisable goods removed during the period to which the said return relates, is to be filed by a manufacturer or a producer or a licensee of a warehouse, as the case may be, the date on which such return is so filed. In the case in hand, as already recorded, there is no dispute that the appellants were required to file periodical return and, accordingly, had, in fact, filed R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Square Chemicals, 2008 (231) E.L.T. 194 (S.C.), while contending that the Department cannot invoke the powers under Section 11A beyond a period of six months. 7. At the outset, it is to be noted that the order of the Apex Court in M. Square Chemicals case was passed in the facts of the peculiar case. The order is not relating to the expression relevant date which is to be found under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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