https://www.taxtmi.com/caselaws?id=122738 Rule 57-U(1) of the Central Excise Rules, 1944 required the proper officer to issue notice within six months from the relevant return date under Rule 57T(10), or from the last date on which that return should have been filed, when Modvat credit on capital goods was proposed to be disallowed for error, omission or misconstruction. On the admitted dates, the notice was issued beyond that six-month period. The show cause notice was therefore time-barred, and the proposed disallowance of credit could not be sustained. en-us Mon, 13 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122738 Rule 57-U(1) of the Central Excise Rules, 1944 required the proper officer to issue notice within six months from the relevant return date under Rule 57T(10), or from the last date on which that return should have been filed, when Modvat credit on capital goods was proposed to be disallowed for error, omission or misconstruction. On the admitted dates, the notice was issued beyond that six-month period. The show cause notice was therefore time-barred, and the proposed disallowance of credit could not be sustained. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122738