V.P. Gulati, Member (T)

1. This is an appeal against the order of the Collector of Central Excise (Appeals), Madras, dated 29-4-1988, holding that the demand raised by the Superintendent on finalisation of the RT-12 returns was hit by time limit as the same was raised after 6 months after the payment of the duty.

2. The learned SDR for the Department pleaded that the question of time bar in the facts of the case would not arise inasmuch as the RT. 12 was finalised based on an approved Classification List 1/86-87 and on finalisation of the RT. 12 based on the parameters fixed by the Collector viz. the rate of duty and the value of the goods, the demand was raised on the RT. 12, which was within the period of six months. He stated that the Superintendent went one step further and issued a show cause notice after having assessed the RT. 12 within the period of 6 months. He has pleaded that no doubt the show cause notice was issued beyond a period of 6 months but the fact remains that there was no need for the issue of the show cause notice under the scheme of Central Excise assessment procedure prescribed under the Rules. He pleaded that all that was required was that RT. 12 should