https://www.taxtmi.com/caselaws?id=121349 Proceedings for recovery of wrongly availed and utilised Modvat credit were treated by the majority as distinct from a duty demand under section 11A, because rule 57I provides a separate mechanism for disallowing incorrect credit and recovering the amount equivalent to credit already used without reassessing the final products. On that basis, the majority held that such recovery did not concern levy, assessment or collection of duty within section 31(c), so the matter fell outside the statutory definition of a "case" and the settlement application was not maintainable. The dissenting member viewed wrongful Modvat credit as integral to duty payment and therefore maintainable under section 32F(1). en-us Fri, 30 May 2003 00:00:00 +0530 Mon, 30 Jul 2012 11:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121349 Proceedings for recovery of wrongly availed and utilised Modvat credit were treated by the majority as distinct from a duty demand under section 11A, because rule 57I provides a separate mechanism for disallowing incorrect credit and recovering the amount equivalent to credit already used without reassessing the final products. On that basis, the majority held that such recovery did not concern levy, assessment or collection of duty within section 31(c), so the matter fell outside the statutory definition of a "case" and the settlement application was not maintainable. The dissenting member viewed wrongful Modvat credit as integral to duty payment and therefore maintainable under section 32F(1). Case-Laws Central Excise Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121349