https://www.taxtmi.com/caselaws?id=72421 Wrong credit under Rule 56A of the Central Excise Rules, 1944 is recoverable only to the extent of the credit actually taken or utilised, and the demand cannot be enlarged by applying a later notional rate under Rule 9A(3A); the further demand on that basis was therefore not sustainable. The review show cause notice was issued within the period prescribed under Section 35A(3)(b) of the Central Excises & Salt Act, 1944, because it followed service of the earlier order and payment within the admitted dates. The appeal succeeded on merits, although the limitation objection failed. en-us Wed, 10 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72421 Wrong credit under Rule 56A of the Central Excise Rules, 1944 is recoverable only to the extent of the credit actually taken or utilised, and the demand cannot be enlarged by applying a later notional rate under Rule 9A(3A); the further demand on that basis was therefore not sustainable. The review show cause notice was issued within the period prescribed under Section 35A(3)(b) of the Central Excises & Salt Act, 1944, because it followed service of the earlier order and payment within the admitted dates. The appeal succeeded on merits, although the limitation objection failed. Case-Laws Central Excise Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72421