https://www.taxtmi.com/caselaws?id=90507 Recovery of proforma credit taken under Notification No. 201/79 was held subject to Section 11A of the Central Excises and Salt Act, 1944. The Tribunal found the facts materially similar to an earlier decision and held that the supplier's later payment of duty under protest did not change the position. Once proforma credit had been allowed, any demand for its reversal had to be issued within the statutory limitation period. As the notice was issued beyond the permissible time, the demand was time-barred and the matter was decided in favour of the assessee. en-us Tue, 23 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90507 Recovery of proforma credit taken under Notification No. 201/79 was held subject to Section 11A of the Central Excises and Salt Act, 1944. The Tribunal found the facts materially similar to an earlier decision and held that the supplier's later payment of duty under protest did not change the position. Once proforma credit had been allowed, any demand for its reversal had to be issued within the statutory limitation period. As the notice was issued beyond the permissible time, the demand was time-barred and the matter was decided in favour of the assessee. Case-Laws Central Excise Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90507