https://www.taxtmi.com/caselaws?id=80739 Condonation of a short departmental delay was accepted on the basis of sufficient cause shown by the sudden death of the concerned Collector and the resulting administrative processing. The note also explains that wrongly taken Modvat credit, once actually utilised, is treated as affecting duty payment on the cleared goods, so recovery falls within the Section 11A time-limit rather than being governed only by the pre-amendment Rule 57-I position. The practical effect is that utilised and wrongly availed credit can trigger a time-bound demand mechanism, with time-bar protection available where the demand is beyond limitation. 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 Condonation of a short departmental delay was accepted on the basis of sufficient cause shown by the sudden death of the concerned Collector and the resulting administrative processing. The note also explains that wrongly taken Modvat credit, once actually utilised, is treated as affecting duty payment on the cleared goods, so recovery falls within the Section 11A time-limit rather than being governed only by the pre-amendment Rule 57-I position. The practical effect is that utilised and wrongly availed credit can trigger a time-bound demand mechanism, with time-bar protection available where the demand is beyond limitation. Case-Laws Central Excise Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80739