https://www.taxtmi.com/caselaws?id=81832 The departmental appeal failed because it did not challenge the finding that the Modvat credit recovery demand was barred by limitation under Rule 57-1 of the Central Excise Rules, 1944 and Section 11A of the Central Excises & Salt Act, 1944. The appeal was confined to the authorised ground relating to higher notional credit on Special Excise Duty, which did not address the basis of relief granted below. In the absence of any attack on the time-bar finding, the appeal had no merit and was dismissed as not maintainable on the ground urged. en-us Tue, 24 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81832 The departmental appeal failed because it did not challenge the finding that the Modvat credit recovery demand was barred by limitation under Rule 57-1 of the Central Excise Rules, 1944 and Section 11A of the Central Excises & Salt Act, 1944. The appeal was confined to the authorised ground relating to higher notional credit on Special Excise Duty, which did not address the basis of relief granted below. In the absence of any attack on the time-bar finding, the appeal had no merit and was dismissed as not maintainable on the ground urged. Case-Laws Central Excise Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81832