https://www.taxtmi.com/caselaws?id=87305 Under Rule 57-I as it stood before the 1988 amendment, the six-month period for issuing notice for recovery of wrongly availed Modvat credit ran from the date the Department acquired knowledge of the incorrect availment. The dispute over whether that knowledge arose from the September 1987 return or the October 1987 return depended on when the Department could, on the facts, discover the alleged irregular credit. Because the issue turned on factual determination rather than a pure question of law, it was not referable to the High Court, and reference was declined. en-us Tue, 30 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87305 Under Rule 57-I as it stood before the 1988 amendment, the six-month period for issuing notice for recovery of wrongly availed Modvat credit ran from the date the Department acquired knowledge of the incorrect availment. The dispute over whether that knowledge arose from the September 1987 return or the October 1987 return depended on when the Department could, on the facts, discover the alleged irregular credit. Because the issue turned on factual determination rather than a pure question of law, it was not referable to the High Court, and reference was declined. Case-Laws Central Excise Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87305