HILLTOP RUBBERS (P) LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal arises from the Order -in -Appeal No. 537 -CE/MRT -I/2004 dated 27.08.2004 passed by the Commissioner (Appeals), Customs & Central Excise, Meerut -I. The only point which is sought to be canvassed in the appeal is that, the show cause notice dated 20 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 20 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, therefore, no notice could have been issued under Section 11A, after the expiry of the period of six months from the relevant date.

(3.) UNDISPUTEDLY , the period for which the show cause notice was issued under Section 11A relates to July, 1997 to September, 1997 and the impugned notice was issued on 20 March, 1998. Being so, the period prior to 20 September, 1997 would obviously fall beyond the period of six months prior to the issuance of the show cause notice. However, as rightly pointed out by the learned DR, Section 11A(3)(ii)(a) clearly provides that, the relevant date for issuance of the show cause notice under the provisions of the said Act, is within the period of six months from the date of filing of the periodical return when the provision of law requires the party to file such return. It is not in dispute that, in the case in hand, the appellants were required to file periodical returns in terms of the statutory provision and, in fact, the appellants had filed such returns being RT -12 under Rule 173Q of the Central Excise Rules. It is also a matter of record that the impugned notice dated 20 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 10 March, 2000.