https://www.taxtmi.com/caselaws?id=80493 Rule 57-I recovery of MODVAT credit, when the rule was silent on limitation, was treated as subject to the limitation framework in Section 11A because irregular credit avails were viewed as resulting in short payment of duty on the final product. The relevant date for such demands was stated to be the date of filing of the RT-12 return, following the Tribunal's settled view. A later amendment to Rule 57-I was not regarded as displacing Section 11A for the earlier period, so demands under Rule 57-I remained time-bound under the general excise limitation provision. en-us Thu, 08 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80493 Rule 57-I recovery of MODVAT credit, when the rule was silent on limitation, was treated as subject to the limitation framework in Section 11A because irregular credit avails were viewed as resulting in short payment of duty on the final product. The relevant date for such demands was stated to be the date of filing of the RT-12 return, following the Tribunal's settled view. A later amendment to Rule 57-I was not regarded as displacing Section 11A for the earlier period, so demands under Rule 57-I remained time-bound under the general excise limitation provision. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80493