1998 (7) TMI 352 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the assessee appellant, setting aside the demand for wrongly availed Modvat credit due to being time-barred under Rule 57-I. The Tribunal found that the two Show Cause Notices issued were beyond six months under 57-I, thus hitting by limitation. The appeal was allowed on the ground of limitation.