https://www.taxtmi.com/caselaws?id=91859 For recovery of wrongly availed credit under Rule 57-I(1), limitation runs from the date of taking credit, and a notice issued beyond six months from that date raises a strong prima facie time-bar case. On the facts stated, the demand was treated as time-barred on the face of the record, so waiver of pre-deposit and stay of recovery were granted to the assessee. en-us Wed, 16 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91859 For recovery of wrongly availed credit under Rule 57-I(1), limitation runs from the date of taking credit, and a notice issued beyond six months from that date raises a strong prima facie time-bar case. On the facts stated, the demand was treated as time-barred on the face of the record, so waiver of pre-deposit and stay of recovery were granted to the assessee. Case-Laws Central Excise Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91859