https://www.taxtmi.com/caselaws?id=88531 An appeal is vulnerable where the record does not show annexed grounds of appeal authorised by the Commissioner and the appeal memo lacks the prescribed verification, because these defects go to maintainability and the objection will be accepted. For limitation under Rule 57-I, the relevant date is the date on which Modvat credit is taken, not the date of utilisation or return filing. A show cause notice issued beyond six months from the taking of credit is therefore time-barred, and the demand for reversal of credit fails on limitation. en-us Thu, 12 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 15:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88531 An appeal is vulnerable where the record does not show annexed grounds of appeal authorised by the Commissioner and the appeal memo lacks the prescribed verification, because these defects go to maintainability and the objection will be accepted. For limitation under Rule 57-I, the relevant date is the date on which Modvat credit is taken, not the date of utilisation or return filing. A show cause notice issued beyond six months from the taking of credit is therefore time-barred, and the demand for reversal of credit fails on limitation. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88531