The captioned appeal is directed against the order of Collector (Appeals) in which the Collector (Appeals) while upholding the order of the Asstt. Collector rejected the Department's appeal.

2. The facts of the case, in brief, are that the respondents are engaged in the manufacture of R.C.C. Poles and Collars. The respondents had taken credit of duty under Modvat Scheme on the strength of gate passes which were endorsed twice and were for lesser quantities than the quantities shown in the gate passes. The respondents submitted their RT-12 returns in the months of September, October and November, 1991. Show-cause notice was issued to the respondents herein on 23.3.1992. The Asstt. Collector dropped the proceedings against the respondents herein. One of the grounds for dropping in the proceedings was limitation.

3. Shri Ramsaran, the learned DR appearing for the appellant submitted that for computing the period of six months, the date of submission of RT-12 returns is material. The ld. DR submitted that if the date of submission of RT-12 returns is taken into consideration than all the demands were within six months from the date of issue of show-cause notice. He submitted that th