Time limit for decision making for disallowing Modvat Credit-Point No. 80(iii) of the Customs & Central Excise Advisory Council Meeting held on 10th January, 1997-regarding
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Time limit for disallowing Modvat credit: decisions must be prompt and subject to commissioner monitoring for delays. All cases of alleged irregular availment of Modvat Credit where the assessee has replied to a show cause notice must be decided within three months from receipt of the reply; in exceptional cases Commissioners of Central Excise must personally monitor delayed matters to ensure speedy disposal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time limit for disallowing Modvat credit: decisions must be prompt and subject to commissioner monitoring for delays.
All cases of alleged irregular availment of Modvat Credit where the assessee has replied to a show cause notice must be decided within three months from receipt of the reply; in exceptional cases Commissioners of Central Excise must personally monitor delayed matters to ensure speedy disposal.
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