2007 (2) TMI 525

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....d beyond the period of six months from the date of duty paying documents. The total credit involved is to the tune of Rs. 67,21,257/-. 3. Shri M. Narayanaswamy Naidu, learned advocate urged the following points. (i)      The time limit of six months was imposed with effect from 29-6-1995. That time limit should not be applied to transactions that took place prior to 29-6-1995. (ii)    In respect of goods received through job workers, the time limit was nine months vide Notification No. 36/96 (NT) dated 20-11-1996. (iii)   The time limit of six months prescribed on 29-6-1995 was done away with effect from 1-4-2000. Such procedural change will have retrospective effect for pending cas....

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....      Distinguished in 2001 (128) E.L.T. 311 (Commissioner (Appeals)) *       Relied in 2001 (131) E.L.T. 109 (Tribunal Delhi) *       Relied in 2001 (131) E.L.T. 137 (Tribunal Delhi) *       Referred in 2001 (131) E.L.T. 140 (Tribunal Delhi) *       Followed in 2001 (132) E.L.T. 401 (Tribunal Delhi) *       Referred in 2001 (134) E.L.T. 662 (Tribunal Larger Bench) *       Referred in 2001 (134) E.L.T. 774 (Tribunal Delhi) *       Distinguished in 2001 (138) E.L.T. 191 (Calcutta High Court) * &nbs....