https://www.taxtmi.com/caselaws?id=91037 For limitation purposes, the relevant date was the date on which credit was taken in the Personal Ledger Account, and a notice issued beyond the prescribed period from that date was barred by time. Applying that principle, the notice issued in this matter was held to be beyond limitation because the credit had been taken earlier, so the demand based on the notice could not be sustained and the duty demand was annulled. en-us Mon, 28 Jan 1985 00:00:00 +0530 Thu, 13 Oct 2011 14:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91037 For limitation purposes, the relevant date was the date on which credit was taken in the Personal Ledger Account, and a notice issued beyond the prescribed period from that date was barred by time. Applying that principle, the notice issued in this matter was held to be beyond limitation because the credit had been taken earlier, so the demand based on the notice could not be sustained and the duty demand was annulled. Case-Laws Central Excise Mon, 28 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91037