1988 (9) TMI 197 - Commissioner - Central Excise

Summary

The appeal was filed by M/s. Dhatu Sanskar Pvt. Ltd., Halol against a demand of Rs. 17,04,026.68 under Modvat Scheme. The Assistant Collector of Central Excise exceeded jurisdiction by confirming the demand after the expiry of six months, invoking Section 11A. Recovery of Modvat credit is covered under Section 11A, not Rule 57-I. The order was set aside, and the case was directed to the Collector of Central Excise for further action. (Case: Collector of Central Excise (Appeals), Bombay, 1988 (9) TMI 197)