https://www.taxtmi.com/caselaws?id=87235 The appeal challenged the Collector (Appeals) decision regarding Modvat credit eligibility based on gate passes with endorsements. The Tribunal remanded the matter for de novo adjudication to clarify issues such as endorsement verification, show cause notice validity, and cross objection disposal. The application of the extended period of limitation for issuing show cause notices was contested, leading to a directive for completion of proceedings within four months by the Assistant Collector. en-us Mon, 11 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87235 The appeal challenged the Collector (Appeals) decision regarding Modvat credit eligibility based on gate passes with endorsements. The Tribunal remanded the matter for de novo adjudication to clarify issues such as endorsement verification, show cause notice validity, and cross objection disposal. The application of the extended period of limitation for issuing show cause notices was contested, leading to a directive for completion of proceedings within four months by the Assistant Collector. Case-Laws Central Excise Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87235