https://www.taxtmi.com/caselaws?id=80743 Delay in filing the departmental appeal was condoned because the memorandum showed sufficient cause, including the sudden death of the Collector and the ensuing administrative processing. In the Modvat dispute, where wrongly availed credit had been utilised, the demand was held to fall within the limitation under Section 11A of the Central Excises and Salt Act, 1944. The pre-amendment Rule 57-I of the Central Excise Rules, 1944 did not displace that statutory time limit in such circumstances. The time-bar finding was sustained and the departmental challenge failed. en-us Mon, 16 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80743 Delay in filing the departmental appeal was condoned because the memorandum showed sufficient cause, including the sudden death of the Collector and the ensuing administrative processing. In the Modvat dispute, where wrongly availed credit had been utilised, the demand was held to fall within the limitation under Section 11A of the Central Excises and Salt Act, 1944. The pre-amendment Rule 57-I of the Central Excise Rules, 1944 did not displace that statutory time limit in such circumstances. The time-bar finding was sustained and the departmental challenge failed. Case-Laws Central Excise Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80743