https://www.taxtmi.com/caselaws?id=80739 Utilised wrongly taken Modvat credit may be treated as resulting in short-payment or non-payment of duty on cleared goods, bringing recovery within the time-limited mechanism under Section 11A. The pre-amendment time-limit protection under Rule 57-I does not displace Section 11A where the wrongly availed credit was actually utilised. On the stated facts, the time-bar finding favouring the assessee was sustained, the departmental challenge failed, and consequential relief remained available. The short filing delay in the departmental appeal was treated as sufficiently explained by administrative processing following the Collector's death. en-us Mon, 16 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80739 Utilised wrongly taken Modvat credit may be treated as resulting in short-payment or non-payment of duty on cleared goods, bringing recovery within the time-limited mechanism under Section 11A. The pre-amendment time-limit protection under Rule 57-I does not displace Section 11A where the wrongly availed credit was actually utilised. On the stated facts, the time-bar finding favouring the assessee was sustained, the departmental challenge failed, and consequential relief remained available. The short filing delay in the departmental appeal was treated as sufficiently explained by administrative processing following the Collector's death. Case-Laws Central Excise Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80739