https://www.taxtmi.com/caselaws?id=80483 The Appellate Tribunal CEGAT, Bombay dismissed all appeals filed by the Department against orders of the Collector of Central Excise (Appeals) Bombay. The Tribunal held that demands under Rule 57-I must comply with the time limits set forth in Section 11A of the Central Excises and Salt Act, emphasizing that rules cannot override statutory provisions. Show cause notices issued beyond the six-month limitation period were deemed time-barred, leading to the dismissal of the Department's appeals. This case underscored the necessity of aligning rule interpretations with statutory provisions for duty recovery, particularly concerning MODVAT credit reversals. en-us Mon, 08 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80483 The Appellate Tribunal CEGAT, Bombay dismissed all appeals filed by the Department against orders of the Collector of Central Excise (Appeals) Bombay. The Tribunal held that demands under Rule 57-I must comply with the time limits set forth in Section 11A of the Central Excises and Salt Act, emphasizing that rules cannot override statutory provisions. Show cause notices issued beyond the six-month limitation period were deemed time-barred, leading to the dismissal of the Department's appeals. This case underscored the necessity of aligning rule interpretations with statutory provisions for duty recovery, particularly concerning MODVAT credit reversals. Case-Laws Central Excise Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80483