https://www.taxtmi.com/caselaws?id=74116 Recovery of deemed Modvat credit was treated as a demand for duty short levied or erroneously refunded, so limitation under section 11A of the Central Excises & Salt Act, 1944 applied. A notice issued after six months could not be sustained by invoking the extended period through Rule 57-I because subordinate Modvat rules cannot override the limitation fixed by the parent statute. The Assistant Collector was therefore held to have acted beyond jurisdiction in confirming the demand in that manner, and the impugned order was set aside with further action left to the Collector of Central Excise. en-us Tue, 27 Sep 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74116 Recovery of deemed Modvat credit was treated as a demand for duty short levied or erroneously refunded, so limitation under section 11A of the Central Excises & Salt Act, 1944 applied. A notice issued after six months could not be sustained by invoking the extended period through Rule 57-I because subordinate Modvat rules cannot override the limitation fixed by the parent statute. The Assistant Collector was therefore held to have acted beyond jurisdiction in confirming the demand in that manner, and the impugned order was set aside with further action left to the Collector of Central Excise. Case-Laws Central Excise Tue, 27 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74116