https://www.taxtmi.com/caselaws?id=80482 The Department appealed against the Collector of Central Excise (Appeals) order, seeking the restoration of MODVAT credit availed by the respondents. The Tribunal determined that the relevant date for demanding irregular credit under Rule 57(I) is the date of filing RT-12 Returns, aligning with the Department's argument. It clarified that demands under Rule 57(I) fall within Sec. 11A parameters. Consequently, the Tribunal allowed the Department's appeal, set aside the Collector (Appeals) order, and remanded the case for further consideration on merits. The judgment emphasized adherence to statutory procedures in excise duty matters. 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 The Department appealed against the Collector of Central Excise (Appeals) order, seeking the restoration of MODVAT credit availed by the respondents. The Tribunal determined that the relevant date for demanding irregular credit under Rule 57(I) is the date of filing RT-12 Returns, aligning with the Department's argument. It clarified that demands under Rule 57(I) fall within Sec. 11A parameters. Consequently, the Tribunal allowed the Department's appeal, set aside the Collector (Appeals) order, and remanded the case for further consideration on merits. The judgment emphasized adherence to statutory procedures in excise duty matters. Case-Laws Central Excise Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80482