Central excise sectiomn 11a - relevant date

Surrender K Singal (Querist) 27 September 2013 This query is : Resolved
If Audit team observes any short levy from the records of the Assessee, after expiry of one year period, provided in section 11A(1) for serving any show cause notice, how can such demand be realised, based on such late Audit, which is being generally done after three years for period of last three years in one go ? Relevant Date is based on due date of filing of periodic return or actual date of filing of return. Which section / Rule in Central Excise Laws validate observations / recommendations of Excise Audit Parties ?

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Surrender K Singal (Querist) 27 September 2013
Section 11A itself has no power to demand or recover as it only provides for SERVING a notice and nothing beyond that ?

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