https://www.taxtmi.com/caselaws?id=81107 Irregularly availed duty credit under Notification No. 201/79-C.E. was treated as a short-levy type recovery matter for limitation purposes, so a notice issued after six months was considered to fall within the extended machinery under the proviso to Section 11A. After the December 1985 amendment, adjudicatory power in such matters vested in the Collector rather than the Assistant Collector, and the transfer provision in Section 8 of the Central Excises and Salt (Amendment) Act, 1985 supported that position. Notification credit and proforma credit were treated as pari materia for this purpose. The demand was therefore time-barred and the Assistant Collector lacked jurisdiction. en-us Mon, 19 Nov 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81107 Irregularly availed duty credit under Notification No. 201/79-C.E. was treated as a short-levy type recovery matter for limitation purposes, so a notice issued after six months was considered to fall within the extended machinery under the proviso to Section 11A. After the December 1985 amendment, adjudicatory power in such matters vested in the Collector rather than the Assistant Collector, and the transfer provision in Section 8 of the Central Excises and Salt (Amendment) Act, 1985 supported that position. Notification credit and proforma credit were treated as pari materia for this purpose. The demand was therefore time-barred and the Assistant Collector lacked jurisdiction. Case-Laws Central Excise Mon, 19 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81107