https://www.taxtmi.com/caselaws?id=91541 Rule 57-I prescribed a strict six-month limitation for issuing a notice for disallowance and recovery of Modvat credit, running from the date credit was taken; that period could not be extended by reference to receipt of the RT-12 return or by importing the limitation structure of Section 11A. On that basis, the show cause notice and the recovery demand were time-barred and could not be sustained. Separate from limitation, the wrong availment of Modvat credit was admitted, so penalty under Rule 173Q(1)(bb) was held to be attracted and the penalty of Rs. 1,000 was sustained. en-us Wed, 19 Feb 1997 00:00:00 +0530 Wed, 19 Oct 2011 10:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91541 Rule 57-I prescribed a strict six-month limitation for issuing a notice for disallowance and recovery of Modvat credit, running from the date credit was taken; that period could not be extended by reference to receipt of the RT-12 return or by importing the limitation structure of Section 11A. On that basis, the show cause notice and the recovery demand were time-barred and could not be sustained. Separate from limitation, the wrong availment of Modvat credit was admitted, so penalty under Rule 173Q(1)(bb) was held to be attracted and the penalty of Rs. 1,000 was sustained. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91541