https://www.taxtmi.com/caselaws?id=80398 The Tribunal upheld the Collector (Appeals) order in a case concerning MODVAT credit availed without proper declaration for Aluminium Tubes under Rule 57G of the Central Excise Rules. The appeal was allowed on the grounds of time bar and lack of authority, directing further action by the Collector of Central Excise, Bombay-11. The Tribunal clarified that recovery of erroneous MODVAT credit falls under Section 11A, emphasizing compliance with statutory time limits for duty recovery and rejecting the department's appeal. en-us Thu, 07 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80398 The Tribunal upheld the Collector (Appeals) order in a case concerning MODVAT credit availed without proper declaration for Aluminium Tubes under Rule 57G of the Central Excise Rules. The appeal was allowed on the grounds of time bar and lack of authority, directing further action by the Collector of Central Excise, Bombay-11. The Tribunal clarified that recovery of erroneous MODVAT credit falls under Section 11A, emphasizing compliance with statutory time limits for duty recovery and rejecting the department's appeal. Case-Laws Central Excise Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80398