9911796707
TMI Blog1996 (9) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... By the captioned appeal, the appellants have pressed the time-bar issue only. 2. The facts of the case are that the appellants are engaged in the manufacture of parts and accessories of machines and appliances. They purchased 7130 Kgs. of C. R. strips falling under Tariff Heading 7211.51 under the cover of endorsed Invoice/Challan and took credit of input duty under the modvat schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants submits that Modvat credit of duty was taken on 22-7-1994 whereas show cause notice was issued on 22-2-1995. The Ld. C. A. submitted that thus the show cause notice was clearly beyond a period of six months. He submits that Rule 57-I clearly lays down that show cause notice for recovery of Modvat credit wrongly taken should be issued within six months from the date of taking credit. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Commissioner submits that Notification No. 32/94 was issued on 4-7-1994 where under it was prescribed that invoice issued by a dealer of excisable goods registered with the Central Excise Authorities shall be the documents showing payment of duty under Rule 57G of the Central Excise Rules. The Ld. DR submitted that since this Notification was issued on 4-7-1994, it became effective from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no allegation of fraud, wilful misstatement or contravention of the Rules with the intention to evade payment of duty. I have also seen the order-in appeal passed by the Commissioner (Appeals) I find that there is no mention of the evidence relied upon by the Ld. Commissioner (Appeals) to hold that limitation of six months will not apply to the present case. Having regard to the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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