1997 (9) TMI 228

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.... R.K. Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal, the Collector, adjudicating upon a notice issued to the assessee, has said that it was not entitled to take Modvat credit of the duty paid on copper rods and bars received by it as an input, for the reason that the certificate evidencing payment of duty by the manufacturer ....

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.... be shown that there was any of the factors specified in the proviso to Section 11A and subsequently the proviso to Rule 1 of Rule 57-I existed the demand would be barred by limitation. 3. The notice alleged that the appellant had wilfully suppressed the existence of facts did not indicate the existence of these factors. In his order the Collector has found that there was mis-statement of ....