https://www.taxtmi.com/caselaws?id=80482 For irregular MODVAT credit demands under Rule 57-I, limitation under Section 11A runs from the date of filing the RT-12 return, because that is when the department first has the opportunity to examine the RG-23A extract and detect the irregular credit. The Tribunal rejected the argument that the relevant date is when credit is taken in RG-23A. It held that notices issued within six months of the RT-12 return were within time, so the order treating the demand as time-barred was set aside and the matter was remanded for decision on merits. en-us Mon, 08 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80482 For irregular MODVAT credit demands under Rule 57-I, limitation under Section 11A runs from the date of filing the RT-12 return, because that is when the department first has the opportunity to examine the RG-23A extract and detect the irregular credit. The Tribunal rejected the argument that the relevant date is when credit is taken in RG-23A. It held that notices issued within six months of the RT-12 return were within time, so the order treating the demand as time-barred was set aside and the matter was remanded for decision on merits. Case-Laws Central Excise Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80482