1999 (3) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the department regarding Modvat credit recovery. The Collector (Appeals) found the notice to be barred by limitation, but the Tribunal disagreed, stating that the notice was issued within six months from the date of taking credit. The Assistant Collector's order was restored, and the appeal succeeded.